The CFO of Ward Enterprises is setting up a new activity-based costing system. He has currently finished identifying activities and mapping overhead costs to cost pools associated with each activity. What is the next step for him to take in the process of designing an activity-based costing system? a. Identify a cost driver associated with each activity.
b. Determine the appropriate denominator volume for each cost driver, to calculate an activity rate.
c. Add the cost pool totals together.
d. Divide each cost pool by the number of units produced

Arguments made against free trade include all of the following exceptdumping is an unfair trade practice that puts domestic producers of substitute goods at a disadvantage that they should be protected against.national defense considerations justify producing certain goods domestically whether the country has a comparative advantage in their production or not.free trade is inflationary and should be restricted in the domestic interest. if foreign governments subsidize their exports, foreign firms that export are given an unfair advantage that domestic producers should be protected against.infant industries should be protected from free trade so that they may have time to develop and compete on an even basis with older, more established foreign industries.