18. Activity-based management attempts to Identify and eliminate all unnecessary activities. . Increase the efficiency of necessary activities b. Add new activities that increase value. . All of these d. 19. Which of the following is true of the process dimension of an activity-based management (ABM) model? The process dimension aims at improving the accuracy of cost assignments. b. . The process dimension provides the ability to engage in and measure continuous improvement. The process dimension provides cost information about resources, activities, and cost objects of interest. d c. The process dimension is concerned with the issue or presence of waste of activities. 20. A time-and-motion study revealed that it should take 3 hours to produce to produce. Labor is $9 per hour product that currently takes 7 hours The non-yalue added costs are $56 . b. $24 $36 . d. $0