Which of the following is not one of the basic procedures related to activity-based costing? Select one: a. Identify the activity. b. Create an associated activity cost pool. c. Calculate the cost per unit of activity d. Compute internal failure costs. In the relevant range of business practice, property taxes expenses and utility bills are often classified as in total): Variable costs. Select one: a. Fixed costs b. Variable costs c. Variable costs d. Fixed costs Fixed costs. Variable costs. Fixed costs