Question 24 (1 point) When using activity-based costing in a manufacturing setting. its distinctive feature is the focus on A) activities as the fundamental cost objects. O B) minimizing the number of journal entries related to the manufacturing process. O () minimizing manufacturing costs. (D) materials handling. Question 25 (1 point) Which of the following is NOT an activity under an ABC system? A) designing products (B) customers 9 setting up equipment (D) distributing products Question 26 (1 point) If the cost of an activity increases with the quantity of items used, it is which of the following? A) market-sustaining cost (B) output unit-level cost g) batch-level cost (D) product-sustaining (service-sustaining) costs Question 27 (1 point) Engineering costs incurred to change product designs are which of the following? A) market-sustaining costs (5) output unit-level costs g batch-level costs (D) product-sustaining (service-sustaining) costs Question 28 (1 point) Activity-based cost systems create A) one large cost pool. (B) homogeneous activity-related cost pools. g activity-cost pools with a broad focus. (D) activity-cost pools containing many direct costs