What is/are the product(s) of the following 1,3-hydrogen shift? 
Definitions:
Activity-based Costing
A costing method that allocates overhead costs to specific activities, providing more accurate product costing.
Activity-based Costing
A method of costing that identifies individual activities as fundamental cost objects and assigns costs to them based on their use of resources.
Idle Capacity
Represents the condition where production resources are not used to their full potential, resulting in unutilized capacity.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant to allocate overhead costs to products.
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