2) The belief that a corporate division with higher sales ought to be allocated more of the company's advertising costs because it must have derived more benefit from the expenditures than a division with lower sales, is an example of which criteria for cost allocation decisions? A) benefit received B) ability to bear C) benefits expended D) fairness and equity E) causality 3) Costing systems that are used for costing like or similar units of products in mass production are called A) bulk costing systems. B) process-costing systems. C) inventory-costing systems. D) weighted average costing systems. E) job-costing systems