Capacitantes #i: El estudiante identificar las tres guas que pueden ser utilizadas para hacer ms eficiente un sistema de costos. SELECT THE BEST ANSWERS (Shows References and Computations are required) 1) Design of an ABC system requires: A) that the job bid process be redesigned B) that a cause-and-effect relationship exists between resource costs and individual activities C) an adjustment to product mix D) Both B and C are correct. 2) Refining a cost system includes: A) classifying as many costs as indirect costs as is feasible B) creating as many cost pools as possible C) identifying the activities involved in a process D) seeking a lesser level of detail TRUE OR FALSE 3. In a homogeneous cost pool, all costs have a similar cause-and-effect relationship with the cost-allocation base. 4. When refining a costing system, a company should classify as many costs as possible as direct costs. 5. Indirect 6. Direct costs plus indirect costs equal total costs. labor and distribution costs would most likely be in the same activity-cost pool