d. uses only a single basis of allocation. LO 1) Activity-based costing a. is the initial phase of converting to a just-in-time operating environment. b. can be used only in a job-order costing system. c. is a two-stage overhead cost allocation system that identifies activity cost pools and cost drivers. d. uses direct labour as its primary cost driver. 01, 2) Any activity that causes resources to be consumed is called a a. just-in-time activity. b. facility-level activity. C. cost driver. d. non-value-added activity. 2) The overhead rate for Machine Set-ups is $100 per set-up. Products A and B have 80 and 60 set-ups, respectively. product is a. Product A $8,000, Product B $8,000. b. Product A $8,000, Product B $6,000. c. Product A $6,000, Product B $6,000. d. Product A $6,000, Product B $8,000. 2) Donna Crawford Co. has identified an activity cost pool to which it has allocated estimated overhead of $1.9av