Match each term to the correct definition (CHAPTER 7) Question 3 options: product-level costs are indiscriminately spread across all products using direct labor-hours or some other allocation base related to volume. As a consequence, high-volume products are assigned the bulk of such costs. tell managers the average cost of resources consumed to carry out a particular activity such as processing purchase orders. costs must first be allocated to activity cost pools and then they are allocated from the activity cost pools to products, customers, and other cost objects. 1. In activity-based costing 2. In traditional cost systems 3. Activity rates