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Q: What are departments called that resemble separate businesses in that they produce and market their own products?
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How many war departments did the Union create in the Western Theater in the US Civil War?

The Union had five separate war departments in the Western Theater of military operations.


Why is it considered preferable to use a separate overhead absorption rate opposed to one overall rate for all departments?

Since costs are different from all products assigning overhead absorption rates will impact the price of the products. A specific rate for each product will help the company compete within the industry.


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