1. Why is there a direct-material inventory account on a manufacturing company's balance sheet but no direct-labour inventory account? 2. "For a fumiture manufacturer, the glue or tacks become an integral part of the finished product, so they would be direct material." Do you agree? Explain. 3. "ABC systems are always more accurate than traditional costing systems" Do you agree? Explain. 4. Explain why more organizations are adopting ABC systerns.