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An activity can have costs from multiple vendors in addition to internal costs for labor and materials. Detailed estimates from all sources can be reorganized so those costs associated with a particular activity can be grouped by adding the activity code to the detailed estimate (Figure 12.4 Detailed Costs Associated with Activities ).
 
        
          Figure 12.4  Detailed Costs Associated with Activities 
        
        
      The detailed cost estimates can be sorted and then subtotaled by activity to determine the cost for each activity.
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