a. Multiple production department overhead rates b. Contribution margin c. Single plantwide factory overhead rates d. Contribution margin ratio Which of the following is an important feature when considering the use of a single plantwide factory overhead rate? a. It is often inaccurate. b. It is expensive to use. c. It is easy to use. d. It is complex to use. Which of the following is a product cost? ? a. Dividends b. Sales commissions c. Income tax expense d. Factory overhead One example of an improvement in reducing cost when using ABC product cost information to make decisions is a. switching to a plantwide allocation rate. b. reviewing the capital budget to buy more machinery. c. adjusting the sales budget to show greater anticipated sales. d. improving the process to reduce the amount of time to complete each unit