Answer / kaustav

Template allocation is also a method of overhead allocation.
Overheads can be allocated to products in four ways :

a. Through activity types- requires activity to be created
for each OH and high level of data accuracy and measurement
to measure the activities

b. Through Input measures-Through Costing sheets

c. Through output measures-Through templates

d. Through additive costs

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what is cost element?whar is primary element? what is secondary element?

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