Which Two of the following statements hold true of Activity Based Costing? Select 2 correct answer(s) It is the means by which direct costs can be absorbed into the cost per unit of production It attributes indirect costs to certain activities allowing them to be absorbed into the cost per unit of production on the basis of that activity It uses specific activity based drivers to determine the basis on which the cost of that activity will be allocated to individual products It is inappropriate for businesses that choose to determine the sales price of their goods through using mark- up