12. Which of the following is an example of a non-value added activity? a. Storing excess inventory for future sales b. Making products c. Making customer contacts d. Providing after sale service

13. Which of the following statements is false? a. Some firms have tried Activity-Based-Costing and found that their costs exceeded their benefits b. Activity-Based-Costing focuses on current processes while Activity-Based-Management is concerned with improved processes c. Activity-Based-Costing and Activity-Based-Management are simple and inexpensive to implement d. Many recent applications of Activity-Based-Management have been in service departments of manufacturing firms rather than producing departments