All Other Things the Same, the Unit Product Costs of High

Multiple Choice

All other things the same, the unit product costs of high volume products will decrease and the unit product costs of low volume products will increase when switching from a traditional costing system to an activity-based costing system if:

A) the activity-based costing system uses direct labor-hours as a measure of activity for at least one activity cost pool.
B) the activity-based costing system includes at least one batch-level cost.
C) the activity-based costing system includes at least one unit-level cost.
D) the activity-based costing system uses machine-hours as a measure of activity for at least one activity cost pool.