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When Choosing an Activity Basis to Measure in Conducting Cost

Question 23

Multiple Choice

When choosing an activity basis to measure in conducting cost behavior analysis, which of the following statements is not true?


A) There should be a logical causal relationship between the cost and the driver.
B) The quantities of the driver and the costs should be highly correlated.
C) The cost of measuring the driver should not outweigh the benefit it provides.
D) A cost-volume graph may be useful in identifying an activity base.
E) All of the above are true.

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