1. Activity-based pricing:

A) Is used to provide prices per service options

B) uses activity-based costing techniques to determine indirect cost associated with the various service options

C) May reduce cost to suppliers, since customers are selecting services a la carte

D) All of the above

2. Criteria used to allocate fixed cost to a department include

A) Relative benefits

B) Ability to bear

C) Equity

D) All of the above