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A customer wants to allocate the over absorption/under absorption of cost centers source related to...

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A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?

A.

Assessment of fixed portions based on any value field of the market segments.

B.

Assessment of posted amounts based on any value field of the market segments.

C.

Assessment of posted amounts based on any derivation rule of characteristics.

D.

Assessment of fixed portions based on statistical key figures of the market segment.

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