Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Products S5 and CP8 each are assigned $50.00 in indirect costs by a traditional costing system.An activity analysis revealed that although production requirements are identical,S5 requires 45 minutes less set-up time than CP8.
-According to an ABC system,S5 uses a disproportionately:

A) smaller amount of unit-level costs.
B) larger amount of batch-level costs.
C) larger amount of unit-level costs.
D) smaller amount of batch-level costs.