UFC 239: Jones v... 6) Activity based costing is the most accurate and the most complex of the allocation methods. 1 Point O True O False: 7) Some of the activities (or activity cost pools) involved in a manufacturing or service process could be: a. Machine set ups b. Direct Materials c. Inspections d. Swimming pools 1 Point O a and b. band c a and c O all of the above 8) Activity Rate Budgeted Activity Cost/. 1 Point 9) Activity based costing can be used to improve the cost of a product by identifying activities with cost improvement opportunities. 1 Point True False 10) Activity based costing cannot be used in a service business, it is only used in manufacturing businesses. 1 Point True 597