11. Explain how a budgeted income statement for a service business may be used for both planning and control purposes.

12. What are the two main things that an activity-based costing system attempts to accomplish relative to direct and indirect costs?

13. Explain the concept of peanut-butter costing.

14. When is it generally worthwhile to imple- ment an activity-based costing system?

15. Explaintheconceptofacost/benefitdecision and how it relates to job costing systems.