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Which of the following is an underlying assumption of CVP analysis? When inventory is sold, where are the related costs transferred to? Factors other than changes in activity may affect costs. O a Cost of Goods Sold O a. Unit costs remain the same over the relevant range. Ob. Finished Goods Ob Increases in inventories cause increase in total fixed costs. . Work in Process OC. Cost classifications are reasonably accurate. Od. Manufacturing Overhead Od. What might be an impediment in changing from a traditionally based costing system to an activity-based costing system? Excessive costs may be incurred to assist in capturing costs. a. Some costs would still have to be allocated arbitrarily after the changeover. b. Management may not be in favour of a change. OC. All of the above are impediments. Od