to Sales (3,000 units) 180,000 108,000 72,000 62,400 o 67% o 33% O Type here to Remaining Time: 1 hour, 25 minutes, 20 seconds Question Completion Status: QUESTION 3 Activity-based costing involves a two-stage allocation in which overhead costs are first assigned to departments and then to jobs on the basis of direct labor hours. O True O False QUESTION 4 Designing a product is an example of a: O Unit-level activity. O Batch-level activity O Product-level activity Customer-level activity