Which of the following statements is false? a. Another common use of private constructors is to force client code to use so-called "factory methods" to create objects. b. A factory method is a public static method that creates and initializes an object of a specified type (possibly of the same class), then returns a reference to it. c. One common use of a private constructor is sharing initialization code among a class's other constructors. d. You cannot prevent client code from creating objects of a class.

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?