the following questions using the information below: Products S5 and CP8 each are assigned $100.00 in indirect costs by a traditional costing system. An activity analysis revealed that although production requirements are identical, S5 requires 45 minutes less setup time than CP8. According to an ABC system, S5 uses a disproportionately larger amount of batch-level costs smaller amount of batch-level costs larger amount of unit-level costs smaller amount of unit-level costs