11. In an ABC costing system there are many potential benefits, but there can be many reasons why they fail. Which of the following is typically NOT a reason for failure: A. ABC reveals that there are activities being performed that provide no value and should be stopped B. A lack of support by the CFO C. Managers "gaming the system to get the lowest possible overhead D. Too much complexity with too little systems support E. The information is not actually used to change the costing of allocated overhead 13. Residual income is a performance evaluation that is used in conjunction with, or instead of, return on investment (ROA). In many cases, residual income is preferred to ROA because: A. residual income is a measure over time, while ROA represents the results for one period. B. residual income concentrates on maximizing absolute dollars of income rather than a percentage return, as with ROA. page C. the imputed interest rate used in calculating residual income is more easily derived than the target rate that is compared to the calculated ROA. D. average investment is employed with residual income while year-end investment is employed with ROA