\begin{tabular}{|c|c|} \hline 3 & Start Time: 5:00 AM \\ \hline 4 & Mon Tue - wed Thu Fri Sat \\ \hline 5 & \\ \hline 6 & Case Study: XYZ Manufacturing Company \\ \hline 7 & XYZ Manufacturing Company is a leading manufacturer of \\ \hline 8 & \begin{tabular}{l} automotive parts. They are keen on optimizing their production \\ processes and reducing costs. To achieve this, they've \end{tabular} \\ \hline 9 & \begin{tabular}{l} implemented various cost accounting measures. Let's explore a \\ scenario to test your understanding of their cost accounting \end{tabular} \\ \hline 10 & strategies. \\ \hline 11 & Case Scenario: \\ \hline 12 & \multirow{2}{*}{\begin{tabular}{l} XYZ Manufacturing Company has implemented Activity-Based \\ Costing (ABC) to allocate costs more accurately. In their factory, \\ they produce two types of automotive parts: Part A and Part B. \end{tabular}} \\ \hline 13 & \\ \hline 14 & Part A: It's a relatively simple product with low customization and \\ \hline 15 & \begin{tabular}{l} low variability in production. \\ Part B: It's a complex product that requires a significant amount of \end{tabular} \\ \hline 16 & \begin{tabular}{l} customization and has high production variability. \\ To apply ABC,XYZ Manufacturing has identified the following cost \end{tabular} \\ \hline 17 & pools and cost drivers: \\ \hline 18 & \begin{tabular}{l} Cost Pool 1: Setup Costs \\ Cost Driver: Number of setup hours \end{tabular} \\ \hline 19 & \\ \hline 20 & Cost Pool 3: Quality Control Costs \\ \hline 21 & Now, let's proceed to the questions: \\ \hline 22 & Question 1: Why has XYZ Manufacturing Company implemented \\ \hline 23 & Activity-Based Costing (ABC)? \\ \hline 24 & B) To allocate overhead costs more accurately \\ \hline 25 & \begin{tabular}{l} C) To determine the selling price of their products \\ D) To track employee attendance \end{tabular} \\ \hline 26 & \\ \hline 27 & \\ \hline & \\ \hline \end{tabular}