Pico, LLC, a company located in South Dakota, is considering implementation of activity-based costing. Pico bakes cupcakes. If Pico implements the ABC system, which of the following costs would it likely consider to be product level activities? Select all that apply. Select one or more: a. Samples for chamber of commerce b. Focus group to test new flavors c. Label design for wholesale packaging d. Paper cupcake cups e. Flour f. Sugar