The following items (partial list) are associated with a functional-based cost accounting information system, an activity-based cost accounting information system, or both:

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a.	materials purchasing cost incurrence
b.	assignment of purchasing cost to products using direct labor hours
c.	assignment of purchasing cost using number of purchase orders
d.	usage of direct materials
e.	direct materials cost assigned to products using direct tracing
f.	materials handling cost incurrence
g.	materials handling cost assigned using direct labor hours
h.	materials handling cost assigned using the number of moves as the driver
i.	computer
j.	materials handling equipment
k.	decision to make a part or buy it from a supplier
l.	costing out of products
m.	report detailing individual product costs

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Required:

1.	For an activity-based cost system, classify the items into one of the following categories:
	a.	interrelated parts
	b.	processes
	c.	objectives
	d.	inputs
	e.	outputs
	f.	user actions
2.	How would the choices differ between the two systems? What are the costs and benefits of each?