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Miami Valley Activity Based Costing: assigning costs, contribution by branch, evaluate

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Problem:

1 - What overhead costs should be assigned to each branch on Activity Based Costing concepts?
2 - What is the contribution of each branch before subtracting the results obtained in questioned 1?
3 - What is the profitability of each branch office using Activity Based Costing?
4 - Evaluate the concerns of management regarding the volume based cost technique currently used.

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In an Excel document, the response answers the questions including explanations and commentary.

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