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The management accountant of Duggy Co is considering taking account of the learning curve effect in department L. Which of the following factors are likely to influence him against taking account of the learning curve effect when preparing price quotations? A. Labour operations involve a complex set of repetitive activities. B. Labour is not a significant proportion of total cost. C. There is a high rate of labour turnover in department L. D. There may be a long delay between successive orders. |