Fill in the blank space below using the drop-down menu provided. To implement a system of ABC, managers must identil each of the various support activities involved in the process of making products or providing services. The factors that cause a change in the costs of each support activity are referred to as Q value drivers activity drivers support drivers cost drivers costing concentrates on managing costs by making as many small savings as possible. O A. Target O B. Marginal O C. Quality O D. KaizenJenkins plans to sell a single product at 24 each. His expected volume of sales for his first two months in business from 1 March to 30 April Year 1 is as follows: March April Volume 210 units 260 units He sells his product both for cash and on credit terms. He estimates that 20% of all sales will be for cash and the remainder will be on credit terms. Research has shown that on average 50% of trade receivables pay in the month following the month of sale and 50% in the second month following the month of sale. What will be the total cash inflow from customers in April? The total cash inow from customers in April is it (Round your answer to the nearest whole pound.) Which type of quality cost is the cost incurred as a result of rectifying substandard products? O A. External failure costs 0 B. Appraisal costs 0 C. Prevention costs 0 D. Internal failure costs Kaizen costing is closely linked to: A. total quality management O B. total life-cycle costing O C. activity-based costing O D. benchmarking