There are several advantages to using activity-based costing. Which of the following is one of these advantages?

a. Services not performed in a department are allocated a portion of the cost of operating that department.
b. Each department can choose the activity base that relates best to its cost.
c. Simplified costing is time-consuming and expensive to administer.
d. Activity-based rates are much less time-consuming to prepare.


b

Business

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