3-Which of the following is the most time consuming part of implementing an activity-based costing system?

a-Identifying activities

b-Developing activity cost pools

c-Calculating activity cost pool rates

d- Calculate the unit product cost\

4- A&W Manufacturing uses an activity-based costing system for its cutting department. The activity cost totals $148,000. The number of cuts is the cost driver. The cutting department processed a total of 9,000 batches with an average cuts per batch of 6 and total cuts of 46,250. What is the activity rate for the cutting department

a-$16.45 per batch

b-$247 per cut

c-$3.20 per cut

d- $1,500 per cut