In a Cost Analysis report in time-based activity-based costing, the first step is to divide the total cost of the resources suppliedby the practical capacity of the resources supplied to obtain the cost per minute of the resource supplied.

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This is true. The first step in a cost analysis report using time-based activity-based costing is to determine the cost per minute of the resource supplied by dividing the total cost of the resources by the practical capacity of the resources supplied.

In a Cost Analysis Report in Time-Based Activity-Based Costing, the First