9. Engineering change orders, specific equipment maintenance, and product development costs are examples of A) Unit costs. B) Batch costs. C) Product-level costs. D) Facility-level costs. E) Facility-level, unit-level, and customer-sustaining cost level, respectively. 10. An activity-based costing system would probably not be necessary if A) A company produces more than one product line. B) A company produces only one product. C) A company is highly automated. D) A company has more than one production facility. E) All products go through identical production processes