11.4 Comment critically on the following statements that you have overheard: (a) "Direct labour hours are the most appropriate basis to use to charge indirect cost (overheads) to jobs in the modern manufacturing environment where people are so important.' (b) 'Activity-based costing is a means of more accurately accounting for direct labour cost.' (c) 'Activity-based costing cannot really be applied to the service sector because the "activities that it seeks to analyse tend to be related to manufacturing.' (d) "Kaizen costing is an approach where great efforts are made to reduce the costs of develop- ing a new product and setting up its production processes.' (0) Benchmarking is an approach to job costing where each direct worker keeps a record of the time spent on each job on his or her workbench before it is passed on to the next direct worker or into finished inventories (stock) stores