A company＇s high-volume products are produced on an automated manufacturing line, and its low-volume products are produced using a labor intensive method. The use of a cost accounting system in which overhead are allocated to product cost as a percentage of direct labor hours will have which of the following results?
I. High-volume products are undercosted;
II. Low-volume products are undercosted;
III. Cost reduction efforts are biased in favor of labor cost reductions;
IV. Cost reduction efforts are biased in favor of material cost reductions;
答案解析
解析：
Because labor is the only cost driver, cost reduction efforts will focus on reduction of labor costs;
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