12. The entry to record a $24,000 transfer from the assembly department to the polishing department would include which of the following? a. credit to work in process inventory-assembly b. debit to finished goods inventory c. credit to materials inventory d. debit to work in process inventory-assembly 13. Which of the following is not true about activity-based costing? Maintaining an activity-based costing system is more costly than maintaining a traditional costing system. a. b. They provide a better understanding of manufacturing overhead c. An activity-based costing system has fewer cost drivers than a traditional costing system. An activity-based costing system is designed for internal decision-making and may not conform to generally accepted accounting principles d. 14. Processing purchase orders and set-up costs are examples of a. Unit-level costs b. Batch-level costs c. Product-level costs d. Facility-level costs 15. When a firm that has batch-related or product-level costs overhead costs switches from a traditional costing method to an activity-based costing system, a. the unit product costs of low volume products typically decrease and the unit b. the unit product costs of low volume products typically increase and the unit c. the unit product costs of both low and high volume products typically do not d. the unit product costs of both low and high volume products typically decrease. product costs of high volume products typically increase. product costs of high volume products typically decrease. change