What might be an impediment in changing from a traditionally based costing system to an activity-based costing system? Excessive costs may be incurred to assist in capturing costs. a. Some costs would still have to be allocated arbitrarily after the changeover. Ob. Management may not be in favour of a change. O c. All of the above are impediments. O d. The primary benefit of ABC is it provides more accurate product costing. a. enhanced control over overhead costs. b. faster management decisions. OC. more cost pools. Od. Which of the following represents the correct order in which inventories are reported on a manufacturer's balance sheet? work in process, finished goods raw materials a. finished goods, work in process, raw materials work in process, raw materials, finished goods raw materials, work in process, finished goods O d