Batch-level activities are performed each time a batch of goods is processed. The cost of a batch-level activity does not depend on the number of units in the batch. True False Question 15 1 pts Activity-based costing uses a number of activity cost pools, each of which is allocated to products on the basis of direct labor-hours. True False Question 16 1 pts Activity-based costing involves a two-stage allocation process in which overhead costs are first assigned to activity cost pools and then allocated to products using activity measures. True False