Vanguilder combines all manufacturing overhead into a single cost pool and allocates this overhead to products by using machine hours. Activity-based costing would likely show that with Vanguard's current procedures that:

		all of the company's products are undercosted.
		the company's high-volume products are undercosted.
		all of the company's products are overcosted.
		the company's high-volume products are overcosted.
		the company's low-volume products are overcosted.