Fixed costs are allocated to products/other units according to what drives the cost through:

Name: Fixed costs are allocated to products/other units according to what drives the cost through:
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Question

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Activity-based accounting identifies the activities that drive fixed costs and then allocates those costs to products or other units based on their usage of those activities. This provides a more accurate allocation of fixed costs than traditional methods such as full costing.

Fixed Costs Are Allocated to Products/other Units According to What