A company produces healing elements that go through two operations, casting and assembling, before they are complete. Expected costs and activities for the two departments are shown below Given this information, the departmental overhead rate for the assembling department based on direct labor hours is $5 per direct labor hour. A company produces garden benches that go through two operations, operation 1A 1 and operation 2B2, before they are complete. Expected costs and activities for the two departments are shown departments have departmental overhead rates hosed on machine hours. Therefore, the overhead rates for department 1A1 and department 2B2 are the same. Activities causing overhead cost in an organization arc typically separated into four levels: (1) direct activities. (2) indirect activities. (3) batch level activities. and (4) facility level activities. True False Product design costs are an example of a unit level activity. True False Batch level costs vary with the number of units produced. True False A qualify-inspection cost is an example of unit-level costs. True False Plant wide overhead rates typically do a better job of matching each department's overhead costs to the products using the department's resources than do departmental overhead rates. True False Total variable costs change in proportion to changes in volume of activity. True False As the volume increases, fixed cost per unit of output remains constant. True False As the level of volume of activity increases, the variable cost per unit remains constant. True False A step-wise variable cost can be separated into a fixed component and a variable component. True False