E 14. Identify each of the following as a characteristic of ABM or lean:

1. Backflush costing 2. ABC used to assign overhead costs to the product cost 3. ABC integrated with job order or process costing systems 4. Complexity reduced by using work cells, minimizing inventories, and reducing or eliminating non-value-adding activities 5. Activities reorganized so that they are performed within work cells Comparison of ABM and Lean