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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. Question 6. Question : Which of the following would likely be the most appropriate cost driver of electric power used by machines? Student Answer: Number of units.