QUESTION 1 _costing system that can aid the strategic decision making process. 1. Activity Based Costing is a _ Supplement Primary GAAP External QUESTION 2 1. Step 1 of the ABC process is identifying Activity Cost___ and their percentage of allocation. QUESTION 3 Who assigns the percentage applied to each Activity Cost Pool? Customer Amount sold It is a Management decision when estimating future cost calculations. The payroll accountants