Provide a summary and a reaction to the article. The summary should be approximately 250 words, and the reaction should be approximately 150 words. The summary should describe the major points of the article, and the reaction should demonstrate your interpretation of the article and how you can apply that knowledge.

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IMPLEMENTATION OF ACTIVITY BASED COSTING SYSTEM IN REAL PRICE CALCULATION OF COST OF GOODS MANUFACTURED FOR THE DETERMINATION OF THE SELLING PRICING FOR START-UP BUSINESS: FRUIT COMBINING