An activity-based cost allocation system: A. Is one form of a direct or variable costing system. B. Does not provide total unit cost data. C. Traces costs to products on the basis of activities performed on them. D. Does not provide for the allocation of any cost to products that cannot be directly attributable to those products. All of the following can be performed using ABC except: A. assessing profitability of products. B. analyzing production processes. C. evaluating employee and division performance. D. All of the choices are correct. Ringle Company is a manufacturer of compact disks (CDs). Choose the best type of cost for each of the cost items listed Cost Item Factory maintenance salary Salary of factory supervisor Salary of production worker Salary of company's CEO TV commercial Property taxes on factory Sales commissions Depreciation on factory equipment Plastic used in the manufacturing of CD's Salary for the packaging department employee Type of costs A - Period Cost B - Direct Material Cost C - Direct Labor Cost D - Factory Overhead Cost Raymond, Co produces sneakers. Choose if the following costs are fixed or variable Cost Shoe laces Insurance Hourly wages for assembly workers Sales associates salaries Boxes for packaging the sneakers A - Fixed Cost B- Variable Cost