Activity-based costing (ABC) is a costing method that wir direct materials and direct labor costs more accurately to products than conventional casting methods assigns overhead costs more accurately to products than conventional allocation methods Identifies relevant costs when choosing between alternatives identifies the net present value of future cash flows associated with investment opportunities Which of the following is an example of a facility-level activity? Multiple Choice Direct labor workers testing each product coming off a production line Forklift truck drivers moving work in process inventory Security guards patrolling the company's property Engineers designing a new product