1) Which of the following is not a decision that managerial accountants seek when they use activity based management?

A) Decision about human resource department policies and procedures.

B) Decision about product and process design.

C) Decision about pricing and product mix.

D) Decision about process improvement.

2) Managers can use steps as a tool in simple costing systems when they have a single indirect cost pool because it helps them to allocate indirect costs using a single indirect cost rate. which of the following is not one of the steps to guide them in this process

A) Select the cost allocation bases to use for allocation indirect or overhead costs to the product.

B) Application of the five steps decision making system.

C) Identify the indirect costs associated with each cost-allocation base.

D) Identify the products that are the chosen cost objects.

E) Identify the direct cost of the product.