TRUE/FALSE. Write 'T' if the statement is true and 'F' if the statement is false.12) Process-costing systems divide the total costs of producing product or services by the total number 12) of units produced to obtain a perunit cost thereby deriving a perunit average cost. 1) ABC systems identify activities mi}! in the product function of the value chain as that is where 1) product costs incur' 10) A common cost hierarchy in an ABC system is the four-level structure including: output unit 10) -level costs, batch-level costs, product-sustaining costs, and facility-sustaining costs.17) AMB principles can be applied to process improvement, pricing and product mix decisions. 17)19) Managers implementing ABC systems for the first ti me always start by analyzing budgeted costs to 19) identify activity-cost pools