Under a Lean Accounting Approach, Costs That Are Not Directly

Multiple Choice

Under a lean accounting approach, costs that are not directly traceable to the activities and outcomes of a value stream are:

A) Absorbed by work-in-process and finished goods inventory accounts.
B) Charged against revenues as they are incurred.
C) Charged to the value stream using a predetermined overhead rate.
D) Delayed in inventory and only charged against revenue when products are sold.