TRUE/FALSE. Write 'T' if the statement is true and 'F' if the statement is false. 1) Low-volume products often require more special handling than high-volume products.. 2) When overhead is properly assigned in ABC, it will usually decrease the unit cost of high-volume products. 3) The first step in activity-based costing is to assign overhead costs to products, using cost drivers. 4) A cost driver does not generally have a direct cause-effect relationship with the resources consumed.. 5) Not all activities labeled non-value-added are totally wasteful, nor can they be totally eliminated. 6) Painting is a product-level activity. 7) Quality control is less important in just-in-time than in traditional manufacturing philosophies. 8) Rework costs typically increase in just-in-time processing. 9) Current trends in manufacturing include less direct labor and more overhead.. 10) Traditional costing systems use multiple predetermined overhead rates.. 11) To achieve accurate costing, a high degree of correlation must exist between the cost driver and the actual consumption of the activity cost pool.. 12) ABC leads to enhanced control over overhead costs.. 13) ABC is particularly useful when product lines differ greatly in volume and manufacturing complexity.