The correct option is (d). In activity-based costing, unused capacity costs are not assigned to products.
ABC is a technique for allocating overhead and indirect costs, such salaries and utilities, to goods and services. The ABC system of cost accounting is built around activities, which are defined as any occasion, project, or task with a clear objective.
An organization's activities are identified using the activity-based costing approach, which then allocates the cost of each activity to each product and service depending on how much of each is actually consumed. Consequently, compared to traditional costing, this methodology assigns more indirect expenses into direct costs.
Learn more about activity-based costing here
brainly.com/question/26647034
#SPJ4
