A disadvantage of departmental overhead is that assumes that departmental overhead costs are proportional to the allocation base. True or False True False The Departmental Overhead Rate Method is more refined that the Activity Based Costing method True or False True False An activity cost pool is a collection of costs that are related to the same or similar activity. True or False True False Batch-level activities are performed only on each product unit. True or False True False When products differ in batch size and complexity, they usually consume different amounts of overhead resources True or False True False Variable costs per unit Increase proportionately with increases in volume of activity. True or False True False Cost-volume-profit analysis requires management to classify all costs as either fixed or variable with respect to production or sales volume within the relevant range of operations. True or False True False