Please kindly answer the 2 following questions.

5) Board averaging lead to _______

a) variable product costs.

b) accurate service costs.

c) inaccurate product costs

d) service product cost

e) accurate product costs.

6) which of the following is not a behavioral issue that managers consider when they implement acitivty based costing system?

A) education and training employees in ABC as a basis for employee empowerment.

B) gaining support of top management and creating a sense of urgency for the ABC effort.

C) seeking only small short run success as proof that the ABC implementation is yielding results.

d) creating a guiding coalition of managers throughout the value chain for the ABC effort.

E) seeking only large long run success as proof that the ABC implementation is yielding results.