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Activity-based costing:

• Uses a plant-wide overhead rate to assign overhead

• Is not expensive to implement

• Typically applies overhead costs using direct labor-hours

• Uses multiple activity rates

What is not correct about ABC:

• Less accurate

• Difficult to implement

• Time consuming

• Massive amount of data

The first step of ABC is the analysis and identification of the company’s activities

• TRUE

• FALSE

ABC Formula =

• Cost pool in Total/Cost Driver

• Cost pool in Total + Cost Driver

• Cost pool in Total - Cost Driver

Under ABC an event that causes the consumption of overhead resources in an organization called

• Activity Cost pooling

• Activity

• Overhead

• Allocation

What is not a correct of advantages ABC method ?

• Accurate cost computation

• Allows an in-depth product analysis

• More economical

• Costly

What is not a correct of Disadvantages ABC method ?

• Costly

• Time – consuming and more complex:

• Accurate cost computation

Management can use​ activity-based costing​ (ABC) to help make pricing and cost management​ decisions, but ABC is not useful in making product mix decisions.

• TRUE

• FALSE

An​ activity-based costing system is considered more complex than using a single plantwide rate to allocate​ overhead, but an ABC system is also considered a more accurate way to allocate overhead costs.

• TRUE

• FALSE

Which of the following is considered the most accurate method in allocating overhead costs to​ products?

• A. Using multiple department rates

• B. Using​ activity-based costing

• C. Using quality management system costing

• D. Using a single plantwide rate