Select four decisions for which ABC information is useful.

A.

1. Identifying problems and uncertainties

2. Obtaining information

3. Making predictions about the future

4. Choosing among alternatives

B.

1. Pricing and product mix

2. Cost reduction and process improvement

3. Product design

4. Decisions for planning and managing activities

C.

1. Allocating direct material costs

2. Allocating direct labor costs

3. Identifying direct manufacturing overhead cost pools

4. Identifying indirect manufacturing overhead cost pools

D.

1. Product-cost cross subsidization

2. Converting product-sustaining costs into unit-level costs

3. Identifying cost objects

4. Predicting gross profit