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QUESTION 12 12. ABC is less likely that traditional costing systems to under-cost high-volume products and under-cost low-volume products True False QUESTION 13 13. Most manufactured goods are made up of numerous components. True False QUESTION 14 14. The analysis of make-or-buy decisions concentrates solely on incremental revenue True False QUESTION 15 15. All fixed costs are irrelevant sunk costs. True False QUESTION 16 16. Allocated fixed costs are those fixed costs that are not directly traceable to an individual product line. True O False