44. The allocation base that would be most likely to be the best for allocating the indirect costs of the distribution function is a. Number of shipments b. Number of sales person c. Direct labor hours d. Machine hours 45. Of the following, which is the best reason for using the activity-based costing? a. To assign indirect overhead costs to different overhead pools b. To better assign overhead costs to products c. To keep better track of overhead costs d. To more accurately assign overhead costs to cost pool so that these costs are better controlled