Can you guess which is the high-volume and which is the low-volume product?

Volume-Based versus ABC 11 The following chart compares the results of the two costing systems: AW SZ $ 100.00 155.00 $ 55.00 $ 75.00 61.25 $ 13.75 Unit overhead cost Volume-based Activity-based Difference Profit margin Volume-based Activity-based Difference Can you guess which is the high-volume and which is the low- volume product? $ 100.00 45.00 $ 55.00 $ 45.00 58.75 $ 13.75 Keep in mind that volume-based costing tends to undercost low-volume products and overcost high-volume products, a situation often referred to as product cost cross-subsidization