17. What selling costs and general and administrative costs might be allocated to products using activity-based costing? Why do some managers prefer allocating these costs to products?

18. What are service departments? Why do some managers allocate service department costs to production departments?

19. Describe the four categories included in the hierarchy of costs.

20. What is the difference between a facility-level cost and a unit-level cost?

21. How does the hierarchy of costs help managers allocate overhead costs?

22. Describe the four categories related to the costs of quality. How might the allocation of quality costs to these four categories help managers?