(Slide #12)
ABC involves the following steps:
1.Identify and classify the major (1) ____ that pertain to the manufacture of
specific products, and assign overhead to cost pools.
2.Accumulate manufacturing overhead costs by identifying (2) _____
3.Compute activity-based (3) ____ rates.
4.Assign manufacturing overhead costs to each (4) _____, using the ABC's
POR formula:
(1) activities, (2) revenue pools, (3) overhead, & (4) product
(1) activities, (2) cost pools, (3) driver, & (4) product
(1) parts, (2) cost drivers, (3) overhead, & (4) product
(1) activities, (2) cost drivers, (3) overhead, & (4) product