10. All of the following are hierarchical categories in which a firm's overhead support costs can be classified except:

A. product-level activities.

B. industry-level activities.

C. batch-level activities.

D. facility-level activities.

11. Compared to a traditional two-stage cost allocation system, activity-based costing systems:

A. use fewer cost centers.

B. use more cost drivers.

C. are less expensive to maintain.

D. All of these answers are correct.