Pfizer would use a job order costing system to determine the cost of its COVID-19 vaccine.

Question 1-options:

	a) True
	b) False

2) What is the last step in developing an ABC system?

Question 2 options:

a)	Identify the primary activities and estimate a total cost pool for each.

b)	Allocate the costs to the activities using the activity cost allocation rates

c)	Calculate an activity cost allocation rate for each activity

d)	Assign the overhead costs to products using the cost driver rates