41. Which one of the following is not a benefit of activity-based costing?

a. More accurate product costing

b. Fewer cost pools used to assign overhead costs to products

c. Enhanced control over overhead costs

d. Better management decisions

42. An example of a value-added activity in a manufacturing operation is

a. machine repair.

b. inventory control.

c. engineering design.

d. building maintenance.

43. Assigning manufacturing costs to work in process results in credits to all of the following accounts except

a. Factory Labor.

b. Manufacturing Overhead.

c. Raw Materials Inventory.

d. Work in Process Inventory.