6. Costs incurred at which of the following activity levels should NOT be allocated to products for decision-making purposes? a) Unit-level activities. b) Batch-level activities, c) Product-level activities. d) Organization-sustaining activities. 7. Which of the following statements about overhead allocation based on volume alone is correct? a) It is a key aspect of the activity-based costing model. b) It will systematically overcost high-volume products and undercost low-volume products. It will systematically overcost low-volume products and undercost high-volume products. d). It must be used for external financial reporting. 8. Human resource management is an example of an activity at which of the following levels? a) Unit-level activity. b) Product-level activity. c) Batch-level activity. d) Organization-sustaining activity. 9. What would be a good example of a common cost that normally could NOT be assigned to products on a segmented income statement except on an arbitrary basis? a) Product advertising outlays. b) Salary of a corporation president. c) Direct materials. d) The product manager's salary