Which of the following describes a difference between actity based costing (ABC) and conventional costing methods? Multiple Choice ABC usly excludes direct materials from its unit productions were convention contingut des chemins ABC usually includes direct labor costs in its unit product cost calculations whereas convention cost cudes director costs from our con ABC usually uses a unit level activity measure to allocate in level activity costs to products whereas convention costing methods usly ever location beto allocate und level costs to products ABC uses numerous cost pools to allocate costs to products whereas conventional costing usually refewer cost pools