1. Step 1 of the ABC process is identifying Activity Cost _______ and their percentage of allocation.

2. Activity Based Costing is a ___________________costing system that can aid the strategic decision making process.

		Primary
		Supplement
		GAAP
		External

3. Who assigns the percentage applied to each Activity Cost Pool?

		Customer
		It is a Management decision when estimating future cost calculations.
		Amount sold
		The payroll accountants