Effective implementation of activity-based costing (ABC) requires: Normally the assistance of a consultant A sophisticated and expensive computer system. Support of top management and key employees. Capturing properly the complexity of the data. ABC has no significant implementation issues. In an activity-based costing system, overhead costs are divided into separate: Cost objects. Activity cost pools. Resource consumption and activity consumption cost drivers. Product-line cost pools. Plant wide or departmental cost pools. The general sales manager's salary is an example of a: Customer unit-level cost. Customer batch-level cost. Customer-sustaining cost Distribution-channel cost. Sales-level cost. Transferred-in costs are costs of work performed: In the current department from last period that are transferred in this period. In the preceding department that are transferred into the present department. In a prior period that transferred in this period By an outside supplier of materials or labor. The journal entry to record requisitioned and usage of direct materials would include a credit to: Work-in-Process Inventory. Accrued Payroll. Factory Overhead Materials Inventory Finished Goods Inventory. Effective implementation of activity-based costing (ABC) requires: Normally the assistance of a consultant A sophisticated and expensive computer system. Support of top management and key employees. Capturing properly the complexity of the data. ABC has no significant implementation issues. In an activity-based costing system, overhead costs are divided into separate: Cost objects. Activity cost pools. Resource consumption and activity consumption cost drivers. Product-line cost pools. Plant wide or departmental cost pools. The general sales manager's salary is an example of a: Customer unit-level cost. Customer batch-level cost. Customer-sustaining cost Distribution-channel cost. Sales-level cost. Transferred-in costs are costs of work performed: In the current department from last period that are transferred in this period. In the preceding department that are transferred into the present department. In a prior period that transferred in this period By an outside supplier of materials or labor. The journal entry to record requisitioned and usage of direct materials would include a credit to: Work-in-Process Inventory. Accrued Payroll. Factory Overhead Materials Inventory Finished Goods Inventory