The four general categories of ABC activities ase unit, batch, product line, and facility support. The firnt step in implementine an ABC oveshead matem is to do a detailed study of the production process to determine exactly what activities cause owerhad conts, In what general cont categnry ahould "electricity and ocher energy conts" be included? Unit Product line Facility support Batch The four seneral categories of ABC activities are unit, batch, product line, and facility support. The first step in implemeating an ABC overhrad system is to do a decailed study of the production peocess to determine exactly what activities cause overthead costs. In what general cost category sbould "Factory insurance cont" be ineluded? Unit Facility support batch Product line