8) Which of the following activities would be classified as a batch-level activity? 8) (A) Setting up equipment. B) Designing a new product. C) Training employees. D) Milling a part required for the final product. 9) In activity-based costing, unit product costs computed for external financial reports include: 9) A) direct materials and manufacturing overhead. B) direct labor and manufacturing overhead. (C) direct materials, direct labor, and manufacturing overhead. D) direct materials and direct labor. 10) Overhead allocation based solely on a measure of volume such as direct labor-hours: 10) A) is a key aspect of the activity-based costing model. B) will systematically overcost high-volume products and undercost low-volume products. C) will systematically overcost low-volume products and undercost high-volume products. D) must be used for external financial reporting