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    Activity Based Costing - cost drivers

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    Because activity-based costing creates cost drivers for detailed-level indirect cost, CVP analysis using activity-based costs will tend to shift cost from fixed to variable classifications, resulting in?:
    Lower breakeven sales.
    Higher breakeven sales.
    No change in breakeven sales.
    A higher contribution margin per unit.
    A lower contribution margin per unit.

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    The solution looks at activity based costing.