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14. Under activity-based costing, which of the following costs will NEVER be assigned to customers: A) Sales representatives' periodic visits to customers. B) Designing new products. C) Setting up a machine for a batch of a standard product. D) Depreciation of the company's headquarters building. 15. Suppose NIO Motors only sells one product: luxury electric cars. In 2021, NIO made 5,500 cars but only sold 5,000 of them. In 2022, NIO made 7,000 cars, and the company sold 7,500 cars in total, including all cars made in 2022 and 500 cars made in 2021. If the company's cost behavior patterns remain unchanged over time, the 2022 net operating income for NIO would be A) lower if the company used abgeppicion costing. B) higher if the company used variable costing. C) the same no matter if the company used absorption costing or variable costing. D) none of the above. 16. Assume a company has a high-volume product and a low-volume product (the volume is measured by machine hours). Moreover, the low-volume product causes substantially more batch-level manufacturing overhead costs than the high-volume product (the batch-level activity is measured by the number of machine setups). Traditional absorption costing, which allocates manufacturing overhead costs based on machine hours, will: A) overstate the product cost of the low-volume product. B) understate the product margin of the low-volume product. C) overstate the product cost of the high-volume product. D) overstate the product margin of the high-volume product