Which One of the Following Accounts Is Not Used in an Activity-Based

Multiple Choice

Which one 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) Allocations IncurreD.
Allocations Incurred is not an account.ABC uses the same accounts that a traditional cost has,the overhead accounts are classified by activity.