In His New Employee Orientation Training, Francisco Heard Meibeth, His

Multiple Choice

In his new employee orientation training, Francisco heard Meibeth, his new accounting supervisor, explain, "At Wrightfield Corporation, we do not use traditional cost accounting. Rather, we use activity-based costing, or ABC. According to ABC, we ________ costs according to what our employees do, rather than what the company spends."

A) audit
B) expend
C) trade
D) allocate
E) benchmark