2. It may be difficult to trace costs to products or services if the costs are A) volume-driven B) driven by activities directly related to volume C) driven by multiple cost drivers D) none of the above 3. External users of financial reports need measures of inventory and cost of goods sold. Internal users of financial reports need cost information about products. A) strategic; operational B) operational; strategic C) aggregate; detailed D) detailed; aggregate 4. What is an example of a tool or technique that is used in a cost management system? A) retail method B) lower of cost or market rule C) conservatism principle D) cost-volume-profit analysis