Which of the following statements is false? (You may select more than one answer.)

a. Absorption costing assigns fixed and variable manufacturing overhead costs to products.

b. Job-order costing systems are used when companies produce many different types of products.

c. A normal costing system assigns overhead costs to products by multiplying the actual overhead rate by the actual amount of the allocation base.

d. A unit product cost represents the incremental cost that would be incurred if another unit were produced.