Which of the following describes a difference between activity$-$based costing $($ ABC $)$ and conventional costing methods?

Multiple Choice

ABC usually uses a unit$-$level activity measure to allocate unit$-$level activity costs to products whereas conventional costing methods usually use a batch$-$level

allocation base to allocate unit$-$level costs to products.

ABC usually includes direct labor costs in its unit product cost calculations whereas conventional costing usually excludes direct labor costs from its unit product

calculations.

ABC uses numerous cost pools to allocate costs to products whereas conventional costing usually uses fewer cost pools.

ABC usually excludes direct materials from its unit product cost calculations whereas conventional costing usually includes direct materials in its unit product

calculations.