9. The number of services provided by an accounting firm would be classified as an:

Multiple Choice

Batch-related activity.

Facility-related activity.

Product-related activity.

Volume-related activity.

10. What is the typical effect on the numbers of cost pools and cost assignment bases when an activity-based costing (ABC) system replaces a traditional costing system? (CPA adapted)

	Cost Pools	Cost Assignment Bases
A.	No effect	No effect
B.	Increase	No effect
C.	No effect	Increase
D.	Increase	Increase

Multiple Choice

Option A

Option B

Option C

Option D