capacitantes #2: El estudiante distinguir entre un sistema de costos simple y un sistema a base de actividad. SELECT THE BEST ANSWERS (Shows computations and references are required) 1. ABC systems create 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) They apply average support costs to each unit of product 3. Activity-based costing (ABC) can eliminate cost distortions because ABC: A) Develops cost drivers that have a cause-and-effect relationship with the activities performed B) Establishes multiple cost pools C) Eliminates product variations D) Recognizes interactions between different departments in assigning support costs 4. Dalrymple 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