What is (are) the most likely product(s) for the following reaction? 
Definitions:
Activity-based Costing
A method of accounting where costs are assigned to products or services based on the activities needed for their production.
Activity-based Costing
A costing methodology that assigns overhead and indirect costs to related products and services based on the actual consumption of each activity.
Manufacturing Overhead
All indirect costs associated with the production process, including costs of materials, utilities, and maintenance that are not directly associated with the manufacturing of a specific product.
Activity-based Costing
An accounting approach that assigns costs to products or services based on the resources they consume, aiming for more accurate cost allocation.
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