Which of the following statements is false?
A. Activity-based costing uses a number of activity cost pools, each of which may have a different allocation base.
B. In activity-based costing, some manufacturing costs can be excluded from product costs.
C. Direct labor-hours may be used as a measure of activity in an activity-based costing system.
D. The costs of idle capacity should be assigned to products in activity-based costing.
2. A compensation plan where the sales force is paid salary plus commission is a _______.
A. purely variable cost
B. discretionary fixed cost
C. committed fixed cost
D. mixed cost