A Department of Motor Vehicle (DMV) testing center is open from 9:00AM-5:00PM daily, and operates continuously (no lunch break). There are 6 testers who test, on average, 50 drivers in total per day. East tester works the full shift and can test ten (10) drivers per day. What is the center's utilization?

Which of the following statements are false regarding activity-based costing? non-manufacturing costs are important to include when calculating the cost of each product. costs are allocated based on a pre-determined overhead rate. transitioning from traditional costing methods to activity-based costing can be complicated and costly. activity-based costing follows the same basic calculation methods as traditional costing approaches. none of the above