Activity-based management attempts to a. Identify and eliminate all unnecessary activities. b. Increase the efficiency of necessary activities. Add new activities that increase value. All of these. C. d. Which of the following is true of the process dimension of an activity-based management (ABM) model? a. The process dimension aims at improving the accuracy of cost assignments. b. The process dimension provides the ability to engage in and measure continuous improvement. C. The process dimension provides cost information about resources, activities, and cost objects of interest. d. The process dimension is concerned with the issue or presence of waste of activities. A time-and-motion study revealed that it should take 3 hours to produce a product that currently takes 7 hours to produce. Labor is $9 per hour. The non-value added costs are a. b. C. d. $56 $24 $36 $0