In a firm's cost accounting system, when is the cost of direct labor expired (expensed)? O when factory workers finish their jobs. O when factory workers get paid their paychecks. O when factory workers start their jobs. O when the jobs finished by factory workers are sold. Which of the following statements about ABC is LEAST likely to be true? In ABC, it is typical to use multiple overhead or activity rates for overhead allocation. O ABC would be more beneficial when a company's overhead cost structure is complex and large in size. ABC is mainly designed to provide cost information for external reporting, such as financial statement preparation based on GAAP. In ABC, non-manufacturing costs, such as customer service costs, may be assigned to goods and services while this is prohibited when preparing financial statements for external users