Are each of the following statements true or false?

a. ______ ABC is likely to benefit multi-product firms more than single product firms.

b. ______ A move from a single unit-based cost driver to ABC is likely to shift overhead from low-volume products to high-volume products.

c. ______ ABC improves the tracing of direct costs to products.

d. ______ With ABC, all cost drivers should be correlated with the number of units of output.

e. ______ The application rate per cost driver is normally calculated at the end of the period.