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Machine size. Number of machine hours. Number of production runs. Purchase cost of machines. UNIT 2 QUIZ Question 7. Question : In an activity-based costing system, overhead costs are divided into separate: Student Answer: Cost objects. Activity cost pools. Resource consumption and activity consumption cost drivers. Product-line cost pools. Plantwide or departmental cost pools. Question 8. Question : Which of the following is a batch- level cost driver? Student Answer: