MAC3701
Chamberlain School Of Nursing
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MAC3701 Assignment 1 Semester 12023
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Which one of the following is not a characteristic of activity-based-costing (“ABC”) 
system? 
A. Because of the extensive number of cost drivers that must be identified and 
measured, this costing system can be prohibitively expensive to implement 
and operate. 
B. The allocation basis is referred to as ‘cost driver’, as a cause-and-effect 
relationship exists between cost and allocation basis. 
C. Multiple overhead rates can be calculated, one per department or cost centre. 
D. Overhea...
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