Which of the following circumstances does NOT favor departmental overhead rates?

		Each department incurs different types and amounts of manufacturing overhead.
		All departments incur approximately equal types and amounts of manufacturing overhead.
		Each product or job uses the departments to a different extent.
		All of the above favor departmental overhead rates.

QUESTION 10

Which of the following refers to using refined cost information to make decisions that increase profits while satisfying customers' needs?

		Traditional costing
		Activity-based costing
		Activity-based management
		Departmental costing