In the illustrative case,
assume that the direct costs of Process I, Process 2, and Process 3 are
$2,180 (DCPI), $1,810 (DCP2), and $1,850 (DCP3) respectively.
In the illustrative case, assume that the direct costs of Process I, Process 2, and Process 3 are $2,180 (DCPI), $1,810 (DCP2), and $1,850 (DCP3) respectively.
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