Ury.Luu 11. 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. 12. Ransom Widgets allorates the estimated cost of its accounting department, $200,000, to its production and sales departments since the accounting department supports these departments with regard to payroll and accounts payable functions. The accounting department costs will be allocated based on the number of employees using the direct method. Information regarding employees follows: Employees Department Accounting Production Sales 36 How much of the accounting department costs will be allocated to the production and sales departments, respectively? Production Sales $150,000 $50,000 $180,000 $60,000 $1,800,000 $600,000 $22,222 $66,667