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13. en comparing traditional overhead allocation to ABC, the number of cost pools are: d. zero because cost pools are not used under the ABC method b. greater under the ABC overhead method c. the same under the ABC and traditional overhead methods d. less under the ABC overhead method 14. When comparing traditional overhead allocation to ABC: a. ABC is less complex and less expensive to use b. ABC is more complex and more expensive to use C. In the long run, ABC and traditional overhead allocation are about the same with respect to their complexity and expense d. None of these answers is correct. 15. ABC will probably not result in more accurate product costs when: a. multiple cost drivers are used b. a single product is manufactured or when manufacturing processes are similar C. multiple allocation bases are used d. diversity exists in products or in manufacturing processes 16. Which statement below is not a way in which ABC can help a firm reduce costs? a. Costs are more closely scrutinized using ABC. b. Smaller ABC cost pools makes it more difficult to shield questionable costs. C. Managers will reduce allocation bases, which for ABC, are cost causes. d. All of these answers are correct. 17. Activities that are outside of a relevant range affect: a. None of these answers is correct. b. Both fixed and variable costs c. Neither fixed nor variable costs d. Have minimal impact on the company or its costs