$2)$ PR $2\mathrm{.}27$ Activity$-$Based versus Traditional Operational Control Systems $-$ The actions listed next

are associated with either an activity$-$based operational control system or a traditional operational

control system:

a$.$ Budgeted costs for the maintenance department are compared with

the actual costs of the maintenance department.

b$.$ The maintenance department manager receives a bonus for

"beating" budget.

c$.$ The costs of resources are traced to activities and then to products.

d$.$ The purchasing department is set up as a responsibility center.

e$.$ Activities are identified and listed.

f$.$ Activities are categorized as adding or not adding value to the

organization.

g$.$ A standard for a product's material usage cost is set and compared

against the product's actual materials usage cost.

h$.$ The cost of performing an activity is tracked over time.

i$.$ The distance between moves is identified as the cause of materials

handling cost.

j$.$ A purchasing agent is rewarded for buying parts below the standard

price set by the company.

k$.$ The cost of the materials handling activity is reduced dramatically

by redesigning the plant layout.

l$.$ An investigation is undertaken to find out why the actual labor cost

for the production of $1,000$ units is greater than the labor standard

allowed.

m$.$ The percentage of defective units is calculated and tracked over

time.

n$.$ Engineering has been given the charge to find a way to reduce

setup time by $75$ percent.

o$.$ The manager of the receiving department lays off two receiving

clerks so that the fourth$-$quarter budget can be met