42. Which of the following is an example of a policy? A. A process for filing a lawsuit in small-claims court. B. Rules governing how to drive a car on public roads. C. A procedure for monitoring an employee expense report. D. Guidelines for providing employee time off for family emergencies. 43. Which of the following is an advantage of instituting activity-based costing to identify the costs of manufacturing different products? A. It results in higher net income. B. It is easy to implement. C. It yields a more accurate cost per unit. D. It reduces the amount of inventory to be carried. 44. An athletic shoe company introduces a new brand of shoe aimed at people who frequently walk for exercise. Sales are good, but the firm notices that sales of another brand, which targets health-care professionals who are often on their feet, have fallen. This suggests that which of the following may have occurred. A. Cannibalization B. Cross selling C. Up selling D. Product repositioning