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13. Which of the following statements about activity-based costing is FALSE? A. Costs are identified with the activities that create the costs, then the activity cost is charged to products based on the products' consumption of the activities. B. Products which place a greater demand on a resource will be charged with more of the cost of that resource. C. One activity is usually sufficient to allocate overhead costs to products. D Activity-based costing recognizes that not all overhead is volume-related. 14. Which of the following would be considered a non-value-adding activity? (A. A painter cleans up spills at a customer's house. B. An accountant files a tax return with the federal government. C. An assembly line worker installs a battery in a cell phone. D. A teacher takes students on a field trip to a local museum. 15. Activity-based costing CANNOT be used for which of the following purposes? A. Determining a product's market share B. Evaluating the profitability of sales made to a customer C. Identifying areas for process improvements D Determining whether to discontinue a product 16. Which of the following statements about service department cost allocation is FALSE? A. The step method of allocation recognizes some of the services service departments provide to each other. B. The amount of service department cost allocated to a particular production department will differ depending on which allocation method is used. (q. The direct method of allocating service department costs requires fewer allocation bases (square footage, number of employees, etc.) than the step method. D. Allocation of service department costs is frequently required in regulated industries. The 17 Basebart Company allocates service department costs to production denarmente costs of the Human Resource department are allocated based on number of emple The number of employees and monthly cost in each department are as follows: Human Resources Maintenance 7 $ 72.000 Production department A 112,000 Production department B 24 Total 16 760,000 490,000 55 $1.434.000 Assuming Basehart uses the ste Human Resource department is allocate is allocated first, how much Human Resource department cost d of allocating service department cost, and the ould be allocated to Production Department A? A. $31,418 B. $36,000 C. $39,450 D$43,200