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Smile Develops 35mm film using a four-step process that moves progressively through four departments. The...

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Accounting

Smile Develops 35mm film using a four-step process that moves progressively through four departments. The company specialized in overnight service and has the largest drug store chain as its primary customer. Currently, direct labor, direct material, and overhead are accumulated by department. What is the cost accumulation system that best describes the system used by Smile Labs?

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