Which of the following is a facility-level activity?

A. insurance on the factory that is used exclusively to manufacture one of the company's seven products B. inspections

C. the Product Manager's salary

D. the Human Resources Department

Which of the following is false when using ABC in a service industry?

A. identify activities

B. analyze operations

C. accumulated overhead costs by activity cost pools

D. identify and use cost drivers to assign the cost pools to products