Activity based costing:
a. eliminates nonvalue-adding activities, increases activity occurrences, and increases the rate of return.
b. corrects the distortions built into product costing by the way that direct costs are allocated.
c. eliminates nonvalue-adding activities; reduces activity occurrences, and reduces the cost driver rate.
d. corrects the distortions built into product costing by the way that the learning curve is applied to direct labor costs.
e. is important to cost accountants, but has little practical use for buyers

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be:

An essential element of being receptive to messages is to have an open mind true or false

Hilary works at klothes kloset. she quickly the customers, and her cash drawer is always correct at the end of her shift. however, she never tries to "upsell" the customers (for example, by asking if they would like to purchase earrings to go with the shirt they chose or by suggesting a purse that matches the shoes they are buying). give hilary some constructive feedback on her performance.