True$/$False

$1.$ Traditional costing systems do not use multiple predetermined overhead rates.

$2.$ Traditionally, overhead has been assigned based on direct labor cost or direct labor hours.

$3.$ Current trends in manufacturing include less direct labor and more overhead.

$4.$ Activity$-$based costing allocates overhead to multiple activity cost pools and assigns the cost pools to products using cost drivers.

$5.$ A cost driver does generally have a direct cause$-$effect relationship with the resources consumed.

$6.$ The first step in activity$-$based costing is not to assign overhead costs to products using cost drivers.

$7.$ To achieve accurate costing, a high degree of correlation must exist between the cost driver and the actual consumption of the activity cost pool.

$8.$ Low$-$volume products often require more special handling than high$-$volume products.

$9.$ When overhead is properly assigned in ABC, it will usually decrease the unit cost of high$-$volume products.

$10.$ ABC leads to enhanced control over overhead costs.