Under a lean accounting approach, some costs cannot be directly traced to the value stream. Which of the following is true about these costs?

Group of answer choices

These costs are managed through a process of continuous improvement because they have a relatively high chance of being non-waste.

These costs are charged to inventory through backflushing, especially if the firm values inventory using direct costing or throughput accounting.

These costs are given additional scrutiny because they have a relatively high chance of being waste.

These costs are divided up between the firm's value streams and reported as an allocated overhead cost of those value streams.