With reference to Keener Doors in comprehensive example 2, provide answers to each of the following questions regarding the use of ABC information for activity-based management.

(a) Why did the managers ask for additional analysis of marketing and warranty costs?

(b) When managers use ABC information to improve operations, why is it impossible to be certain that the company will achieve benefits?

(c) What benefits of ABM were illustrated? What costs did the company incur to generate these benefits?

(d) In your own words, describe how various quantitative and qualitative factors were weighed in reaching a decision about the hinge problem.