Which one of the following statements is correct (true) with respect to an ABC (activity-based costing) system? Multiple Choice Activity-based costing is a costing method that is designed to provide managers with product cost information for internal decision-making Organization-sustaining activities relate to specific customers and are not tied to any specific products.. When combining activities in an activity-based costing system, batch-level activities should be combined with unit-level activities whenever possible. In activity-based costing, all manufacturing costs must be included in product costs