Which of the following describes a difference between activity-based cottag (ABC) and conventional costing methods? ABC usually includes direct labor costs in its unit product cost calculatio whereas conventional costing usually excludes direct labor costs from its une product calculations. 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 excludes direct materials from its unit product cost calculations whereas conventional costing usually includes direct materials in its unit product calculations. ABC uses numerous cost pools to allocate costs to products whereas conventional costing usually uses fewer cost pools