Question: When available time ( i . e . , setup - hours ) is used to calculate a cost of a resource and to allocate

When "available time" (i.e., setup - hours) is used to calculate a cost of a resource and to allocate costs to cost objects, the system is called:
A. process costing
B. job costing
C. hybrid costing
D. time - driven activity based costing
 When "available time" (i.e., setup - hours) is used to calculate

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