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Provide cost information on a timely basis. Insure transmission of correct data. Extend the useful life of the cost data. Adjust for variances in data sources. UNIT 2 QUIZ Question 4. Question : The ideal criterion for choosing an allocation base for overhead is: Student Answer: Ease of calculation. A cause-and-effect relationship. Ease of use. Its preciseness. Question 5. Question : Effective implementation of activity-based costing (ABC) requires: Student Answer: Normally the assistance of a consultant. A sophisticated and expensive computer system. Support of top management and key employees. Capturing properly the complexity of the data. ABC has no significant implementation issues.