IX
/ 21
A
,
&
,
'
...............................................................................87
/ 22
A
,
& &
..........................................90
/ 23
!
% &
.....92
/ 24
A
, &
,
.....................................96
/ 25
'
, %
&
,
*
.................................................................99
$) &
/ 26
#
'
,
% &
'
,
.....................................................102
/ 27
#
, %
,
,
&
'
.......................................................104
/ 28
& *&
- *
,
C '
'
%
.................................107
/ 29
> / ; %
...............................................................110
-
Activity Based Costing (A.B.C.)
....................................................................
/ 30
= $ % B
&
$
A.B.C.
....................................................................... 112