Which of the following statements is true with respect to batch-level activities? 4 Multiple Choice eBook The cost per batch increases as the number of the units in the batch increases. The cost per batch increases as the number of the units in the batch decreases. The cost per batch remains the same as the number of units in the batch changes. The cost per batch decreases as the total number of batches processed decreases. Which of the following statements is true with respect to product-level activities? Multiple Choice The cost per product increases as the number of units produced increases. The cost per product remains the same as the number of batches produced decreases. The cost per product increases as the number of batches produced decreases. The cost per product decreases as the number of units produced increases. Departmental overhead rates may not correctly assign overhead costs due to: 00 Multiple Choice eBook the use of direct labor hours in allocating overhead costs to products rather than machine time or quantity of materials used. O. the high correlation between direct labor-hours and the incurrence of overhead costs. overreliance on volume as a basis for allocating overhead costs where products differ regarding the number of units produced, lot size, or complexity of production. difficulties associated with identifying cost pools for the first stage of the allocation process