Under the ABC costing system, the company included eight different activities when calculating the overhead. Which of the following statements best describes the relationship between direct labor and overhead under the ABC costing system? Only CJ$100\text{'}$s ABC Overhead is proportionate to ABC Direct Labor. CJ$100\text{'}$s ABC Overhead is higher than ABC Direct Labor and CJ$200\text{'}$s ABC Overhead is smaller than ABC Direct Labor. ABC Direct Labor is always smaller than ABC Overhead ABC Direct Labor is always larger than ABC Overhead.