Which of the following is not a good reason for a paint manufacturer to use activity-based costing?

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Which of the following is not a good reason for a paint manufacturer to use activity-based costing?

a. The paint industry is highly competitive.

b. The paint manufacturer produces a variety of paint types, with some types much more difficult to produce than other types.

c. Most costs are direct; indirect costs are a small proportion of total costs.

d. The paint manufacturer has the technology in place to capture the required information to implement activity-based costing.

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