Which of the following statements is false?

A. Activity-based costing uses a number of activity cost pools, each of which may have a different allocation base.

B. In activity-based costing, some manufacturing costs can be excluded from product costs.

C. Direct labor-hours may be used as a measure of activity in an activity-based costing system.

D. The costs of idle capacity should be assigned to products in activity-based costing.

Answer rating: 100% (QA)

D The costs of idle capacity should be assigned to products in activitybased costing Ac... View the full answer