atudiante distinguir entre un sistema de costos simple y un sistema a base de actividad SELECT 1. ABC systems create: THE BEST ANSWERS (Shows computations and references are A) One large cost pool B) Homogenous activity-related cost pools C) activity-cost pools with a broad focus D) activity-cost pools containing many direct costs 2. Traditional cost systems distort product costs because: A) They do not know how to identify the appropriate units B) Competitive pricing ignored C) They emphasize financial accounting requirements D) The y apply average support costs to each unit of product 3. Activity-based costing (ABC) can eliminate cost distortions because AB A) Develops cost drivers that have a cause-and-effect relationshi B) Establishes multiple cost pools C) Eliminates product variations D) Recognizes interactions between different departments in assigning support costs C: p with the activities performed 4. Dal rymple Company produces a special spray nozzle. The budgeted indirect total cost of inserting the spray nozzle is $80,000. The budgeted number of nozzles to be inserted is 40,000. What is the budgeted indirect cost allocation rate for this activity? A) $0.50 B) $1.00 C) $1.50 D) $2.00 Answer the following questions using the information below: Happy Valley Land and Snow Company provides the following ABC costing information: Activities Labor hours Gas Invoices Total Costs $320,000 $36,000 $40,000 Activity-cost drivers 8,000 hours 6,000 gallons 2,500 invoices Total costs The above activities used by their three departments are: Lawn Department Bush Department Plowing Department Labor hours Gas Invoices 2,500 hours ,200 hours 1,500 gallons 800 gallons 1,600 invoices 400 invoices 4,300 hours 3,700 gallons 500 invoices