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081.3 EX 8-3 Service department charges and activity bases or the following service departments, identify an activity base th

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Service Department Activity Base
a Legal Number of hours
b Duplication Services Number of Pages
c Electronic Data Processing CPU time, Number of printed pages, Amount of memory usage
d Central Purchasing Number of Purchase requisitions, Number of purchase orders
e Telecommunications Number of lines, Number of long-distance minutes
f Accounts receivable Number of sale Invoices, Number of customers
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