T/F 17. The more activities tracked by activity-based costing, the more accurately overhead costs are assigned T/F 18. In activity-based costing, an activity can involve several related tasks T/F 19. Machine setup costs are an example of a batch level activity. T/F 20. Activities causing overhead cost in an organization are typically separated into four levels: (1) direct activities, (2) indirect activities, (3) batch level activities and (4) facility level activities T/F 21. Product design costs are an example of a unit level activity T/F 22. Facility level costs are not traceable to individual product lines, batches or units T/F 23. Activity based costing eliminates the need for overhead allocation rates T/F 24. Activity-based costing often shifts overhead costs from large volume, standardized products to low-volume, specialty products that consume disproportionate resources T/F 25. The final step of activity based costing assigns overhead costs to pools rather than to products T/F 26. Batch level costs vary with the number of units produced T/F 27. Product level costs do not vary with the number of units or batches produced T/F 28. Facility level costs vary with the number of units or batches produced. Activity Levels Unit tovet activities are pertarmed on each product unit. For oxample the machining denartment neds lnctrieity to ower the machinery produce each unit of product. Unit ievel costs tend to change with number ot units produced Batch tevel activities aro performed only on each batch or group of units or examplemmacino setups needded oniy for must be pertommea for each order regardless of the number of nts nsteaawh tne number of Batohes Product ievel activities are pertormed on each product ine and are not affeoted by either the numbers of units or batches For eample product dessgn n nended only tor each product EneProductee coste do not vary with the numbor of units cor batches proue Faciity lovel activities aro pertormed to sustom tacity capacity as how many batc,10% aro producod or tno outpu! q.ont." y