If a company changes to activity-based costing, which of the following traditional measures will be affected?
I. Direct labor costs
II. Profit before taxes and depreciation
III. Allocation of overhead cost
IV. Unit product cost
答案解析
解析：
Instead of using a calculation, such as a percent of labor cost, ABC uses cost drivers that seek to separate and calculate the different forms of overhead costs that constitute an item; Since overheads will be calculated differently, the unit products cost will also be affected;
I is incorrect because direct labor costs are basically unaffected by ABC costing. ABC costing has no effect on the profit before taxes and depreciation;
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