When activity-based costing is used, why do manufacturing overhead costs often shift from high-volume products to low-volume products?

In traditional cost systems, manufacturingoverhead costs are allocated using direct laborhours/cost or some other volume related allocation base. As a result, highvolume products are assigned the majority of the overhead costs. If product were a labor intensive then more manufacturing overhead cost would be allocated to it although it may not be responsible for such overheads cost. Thus direct labor hours/cost is usually a poor cost driver for assigning overhead costs to low-volume products. In contrast in activity-based costing systemcosts are assigned more appropriately taking cost drivers into affect. Further low-volume products often require more setups, inception and special handling than high-volume products. Thus, the lowvolume products are responsible for more overhead costs per unit. Thus when activity-based costing is usedmanufacturing overhead costs often shift from high-volume products to low-volume products.