Which of the following statements is true?

• Volume-based costing has typically resulted in lower gross margins for high-volume products and higher gross margins for low-volume products.

• Different cost allocation methods are constructed so that they typically result in the same or similar estimates of how much it costs to make a product.

• Activity-based costing typically provides less information about product costs while requiring more recordkeeping.

• Activity-based costs per unit are always greater than volume-based costs per unit.