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Which of the Following Is NOT a Characterization of Activity-Based

Question 74

Multiple Choice

Which of the following is NOT a characterization of activity-based costing?


A) identification of only variable costs
B) a focus on both operating and strategic decisions
C) identifying all resources used by activities regardless of how individual costs behave in the short run
D) using the cost hierarchy to allocate costs to products
E) identification of all costs used by activities

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