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How do you use the result of a released standard cost estimate?

How do you use the result of a released standard cost estimate? There are THREE correct answers for this Question

A.

To determine the base costs used to calculate overhead

B.

To determine a material sales price in Sales and Distribution

C.

To calculate the price of an activity type

D.

To update the current standard price in the material master record

E.

To calculate the plan costs in a production order

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