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Which of the following depreciation methods is considered to be the least conservative? Question 12 Which of the following ratios appears most frequently in annual reports? Question 13 Costs incurred when products and services fail to conform to requirements or satisfy customer needs after being delivered to customers are Question 14 ____ focuses on the relationship of activity inputs to activity outputs. Question 15 A costing system that first assigns costs to activities and then to products is Question 16 Costs incurred when products and services prior to being delivered do not conform to specifications or customer needs are Question 17 ____ are assigned using direct tracing and resource drivers. Question 18 Scrap and retesting are examples of ____ failure costs. Question 19