Talula runs a small catering business in the summer resort community of Emerald Lake. Her primary business is providing food and drink for weddings, family reunions, and corporate retreats. Her business involves many inputs: ingredients for her menu items, labor that she hires to help prepare and serve the food, a large kitchen, a truck and trailer for delivering the food, dishes, silverware and glassware, and tables and chairs. Talula's business decisions are categorized as short-run decisions.
A. for the four-month summer season.
B. until more than half of her inputs can be adjusted.
C. until she sends out each month's payroll checks.
D. as long as at least one input cannot be adjusted

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?