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3–14. Describe how job-order costing concepts are used in professional service firms, such as law practices and consulting firms. 3–15. What is meant by the term cost driver? What is a volume-based cost driver? 3–16. Describe the flow of costs through a product-costing system. What special accounts are involved, and how are they used? 3–17. Give an example of how a hospital, such as the Mayo Clinic, might use job-order costing concepts.
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