Activity-based costing systems: A. Use a single predetermined overhead rate based on machine hours instead of on

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Activity-based costing systems:

A. Use a single predetermined overhead rate based on machine hours instead of on direct labor

B. Frequently increase the overhead allocation to at least one product while decreasing the overhead allocation to at least one other product

C. Limit the number of cost pools

D. Always result in an increase of at least one product’s selling price

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