If Fowler Corporation changes to activity-based costing (ABC), this method normally results in:________.
A. Decreased setup costs being charged to low-volume products.
B. Substantially greater unit costs for low-volume products than are reported by traditional product costing.
C. Equalizing setup costs for all product lines.
D. Substantially lower unit costs for low-volume products than is reported by traditional product costing.
E. None of the answer choices is correct.