4. Which of the following would probably be the most accurate cost driver to use for allocating the costs associated with a company's engineering department? Direct labor hours Number of customers Direct labor dollars Machine hours Number of designs developed 5. Which of the following is a disadvantage of a full-fledged implementation of an activity-based costing system? None of the answers are disadvantages of activity-based costing systems A full-fledged activity-based costing system aligns resource cost allocations with activities that comprise the company's value chain All of the answers are disadvantages of activity-based costing systems An activity-based costing system does not allow one to identify costs of capacity resources Implementing a full-fledged activity-based costing system is often very costly