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Current Attempt in Progress What might be a reason to not change from a traditionally based costing system to an activity - based costing system?

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What might be a reason to not change from a traditionally based costing system to an activity-based costing system?
Products or services are similar in volume and activity.
Support services are spread evenly throughout the company's activities.
Overhead is a low component of the overall cost.
All of the above are valid reasons.
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