1. which of the following is an allocation base commonly used under the traditional methods for allocation of overhead costs?
a. a number of batches.
b. direct labor-hours.
c. indirect materials.
d. number of customer orders.

2. all of the following are differences between abc and traditional absorption costing except
a. abc system may assign nonmanufacturing costs to products
b. abc allocates all manufacturing costs to products
c. abc system uses many cost pools
d. abc system may exclude some manufacturing costs, such as organization-sustaining costs