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An activity can have costs from more than one vendor plus costs for labor and materials from internal sources. Detailed estimates from all sources can be reorganized so those costs that are associated with a particular activity can be grouped by adding the activity code to the detailed estimate, as shown in Figure 9.4.
Figure 9.4 Detailed Costs Associated with Activities
The detailed cost estimates can be sorted by activity and then subtotaled by activity to determine the cost for each activity.
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