Q1. Which of the following accounts is not used in an activity based costing (ABC) system? A. Materials inventory B. Work in process inventory C. Finished goods inventory D. Overhead applied E. Allocations incurred Q2. Which of the following is the least practical reason for allocating service department costs to user departments? A. To ascertain profitability of user departments B. To evaluate performance of managers and divisions C. To make user departments aware that services are costly D. To provide the bed service to users