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How would I go about doing this and what are cost centers? Can you provide examples?

How would I go about doing this and what are cost centers? Can you provide examples?

A shoe manufacturing company is having a problem with returns and customer complaints in their boot division. Top executives are meeting to figure out what these problems in the boot division are costing the company.

Affinity diagram with at least 6 types of cost centers to show where the boot division is costing the company money. Include the problem statement and at least 6 types of cost centers that are being affected by the boot division.

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