Which of the following activity cost pools and activity measures likely has the lowest degree of correlation? Which of the following best explains the main advantages of time-driven-activity-based costing for services over the use of conventional ABC a. Theoretical capacity, used in this type of costing, allows service companies a better method to assess quality control than does conventional ABC. b. The number of services can more easily be expanded than under conventional ABC, since costs are assigned to unused capacity. c. This type of costing allows service companies better information since their objectives when using ABC are different than those of manufacturing firms. d. The number of line items on a service's bill is minimized and practical capacity is used by time-driven-activity-based costing. e. Time-based resource and activity data is easy to collect and practical capacity is used by time-driven-activity-based costing. Clear my choice Which of the following is least likely to be classified as a batch-level activity in an activity-based costing system? a. Quality assurance. b. Production setup. C. Shipping.. d. Property taxes. e. Receiving and inspection