In joint costing, which of the following is a market-based approach to allocating costs? physical measures net realizable value length of production cycle units of production One of the factors that is causing many companies to refine their costing systems to obtain more accurate measures of the costs of their products is rising prices intense competition among manufacturers of similar products a lack of competition for their products a shift toward increased direct costs What is likely to be the biggest barrier for a company to implementing an ABC system (meaning, what might keep a company that could benefit from an ABC system from implementing one)