please help 49 and 50

48. When activity-based costing is implemented, the initial outcome is that a. the unit cost of all products will be higher. b. the unit cost of all products will be lower. c. the unit cost of low-volume products will be higher, and the unit cost of high- volume products will be lower. d. the unit cost of low-volume products will be lower, and the unit cost of high- volume products will be higher. 49. Which of the following is the starting point for the master budget? a. The sales budget b. The production budget c. The materials purchases budget d. The selling and administrative expense budget 50. Which of the following is most likely relevant in a make-or-buy decision? a. Unavoidable costs b. Sunk costs c. Incremental revenues d. Incremental costs