25. Activity-based costing has been found to be useful in each of the following service industries except A) banks. B) hospitals. C) telephone companies. D) ABC has been useful in any of these industries. 26. For its inspecting cost pool, Davidson, Inc. expected overhead cost of $200,000 and 4,000 inspections. The actual overhead cost for that cost pool was $240,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is A) $40 per inspection. B $48 per inspection. C) $50 per inspection. D $60 per inspection. 27. In the pull approach A) subassembly parts are manufactured and stored just in case they are needed later in the manufacturing process. B) Finished goods are completed and stored just in case unexpected and rush customer orders are received. C) the manufacturing process begins with a customer placing an order. D) None of the above