4. The ideal criterion for choosing an allocation base (cost driver) for overhead is: a Ease of calculation b. Ease of use c. A cause and effect relationship d. Traceability. 5. The Institute of Management Accountants' Statement of Ethical Professional Practice for management accountants includes the elements of: a. Competence, confidentiality, integrity, and relevance b. Competence, confidentiality, integrity, and credibility c. Competence, confidentiality, independence, and objectivity. d. Competence, accuracy, integrity, and independence. 6. Which of the following is not a responsibility of the management accountant when determining the costing system? a. Cost accumulation. b. Labor deployment. C. Cost measurement. d. Overhead allocation method