Which of the following is an allocation base commonly used under the traditional methods for allocation of overhead costs?

multiple choice $1$

Number of batches.

Direct labor$-$hours.

Indirect materials.

Number of customer orders.

Knowledge Check $02$

All of the following are differences between activity$-$based costing $($ABC$)$ and traditional absorption costing except $\_\_\_\_\_\_\_\_\_.$blank

multiple choice $2$

ABC may assign nonmanufacturing costs to products

ABC allocates all manufacturing costs to products

ABC uses many cost pools

ABC may exclude some manufacturing costs, such as organization$-$sustaining costs