Glaser Health Products is interested in using activity-based costing to identify as many costs as possible with

the products. These costs will be used for planning and control decisions rather than for inventory valuation. The controller decided that all operation costs will be related to products but only those sales and administrative costs that are classified as unit-level, batch-level, or product-level costs should be related to products. Using preliminary stage cost drivers, explain how individual items of costs will be traced to activity groupings.

5. Using primary stage cost drivers, show how the costs should be related to products.

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