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Which of the following activities are included within activity based management (ABM)?

Which of the following activities are included within activity based management (ABM)?

1. Cost reduction

2. Product design decisions

3. Variance analysis

4. Operational control

5. Performance evaluation

A.

3, 4 and 5 only.

B.

1, 2 , 4 and 5 only.

C.

1, 3, 4 and 5 only

D.

All of them.

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