Please kindly answer the following questions:

3) which of the following is not true about the benefits and costs of activity- based costing system

a) it requires managers to estimate the cost of activity pools.

b) it requires many calculations to determine costs of products and services.

c) it requires few calculations to determine costs of products and services.

d) the activity cost rates need to be updated frequently.

e) the managers can misidentify the time spent implementing the system.

4) As product diversity and direct costs increase, it is usually best to switch away from a ________ cost system and move to a _______ cost system.

a) low; high -based

b) broad; activity- based

c) broad; job- based

d) activity; broad- based.

e) job; activity- based.