When a company changes from a traditional costing system to an activity-based costing system, costs will ordinarily shift from high-volume products to low-volume products when the activity-based costing system includes batch-level or product-level costs. True or False True True False False In general, activities and costs on different levels in the cost hierarchy-such as unit-level and batch-level costs and activities--should be combined in an activity-based costing system if doing so simplifies the costing system. True or False True True False The activity rates in activity-based costing are used to determine how quickly a particular task should be done. True or False True False Product-level activities relate to specific products and typically must be carried out whenever a batch is run or a unit of the product is made. True or False True False