Overcosting of a product is MOST likely to result from misallocating direct labor costs. overpricing the product. undercosting another product. understating total product costs. The MOST likely example of a batch-level cost is utility costs. machine repairs. product-designing costs. setup costs. Different products consume different proportions of manufacturing overhead costs because of differences in all of the following EXCEPT selling prices. customers' customization specifications. setup times. product design