12- In Job Costing, Cost objects may be jobs, products, or customers 13. Under ABC, indirect manufacturing costs are predominantly assigned based on direct machine 14- Direct costs are allocated to the cost object using a cost-allocation method. 15. Activity based costing is considered to be a traditional costing method. 16- Process costing is used to assign manufacturing costs to unique batches of a product. Setup cos example of a batch-level cost. 17. In activity-based costing, the manufacturing overhead cost per unit will depend partially on the units in a batch. 18- Process costing is used to assign manufacturing costs to unique batches of a product. True False 19. Indirect manufacturing costs should be allocated equally to each job. True False 20- Each cost pool may have multiple cost allocation bases. True False