Question: When batch-level and product-level costs are present, ABC will usually shift costs from high volume products, produced in large batches, to low volume products produced

When batch-level and product-level costs are present, ABC will usually shift costs from high volume products, produced in large batches, to low volume products produced in small batches.

This cost shifting will usually have its greatest impact on the per unit cost of the low volume products. Why does this Occur?

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