QUESTION 32 A company would most benefit from using an activity-based costing (ABC) system as opposed to a traditional costing system under which of the following conditions? When batch-level and product-sustaining costs are immaterial, When different products use the different activities of the department in the same proportions When each department within the company has a single activity. When indirect costs are a high percentage of total costs. QUESTION 33 In an insourcing or outsourcing decision, The possibility of using idle capacity and a need for quality control favor a decision to insource Direct labor and variable overhead irrelevant in the short run Costs already incurred (sunk costs) and foxed costs that can be avoided in the future are irrelevant Differential costs are those that do not vary with the option chosen