Good morning, I would need some help with these three questions please.

1. Which of the following activity costs would not likely be included in a unit-level activity cost pool?

A.	Indirect material

B.	Packaging costs

C.	Machine setup costs

D.	Machine-related utilities

2. A product-level activity center would likely include all of the following costs except:

A.	engineering development costs.

B.	legal fees to obtain and protect patents.

C.	packaging design costs.

D.	materials handling costs.

3. Select the incorrect statement regarding the use of cost drivers in activity-based costing systems.

A.	ABC uses volume-based and activity-based cost drivers.

B.	Volume-based drivers are most appropriate for costs that are affected by the number of units produced.

C.	ABC's use of multiple cost drivers will produce less precise unit costs when a company produces many different products that require different types and levels of overhead costs.

D.	An arbitrary cost driver must be selected when allocating facility-level activity costs.

Thank you!