fixed overheads

You cannot say that the product with the highest volume will always have the highest total fixed overheads. Suppose the fixed overhead absorption rate is $2 per hour. Suppose one product takes 1 hour per unit and the volume is 1,000 units. Another product takes 5 hours per unit and the volume is 300 units. Also, when comparing traditional absorption with ABC, it is the cost per unit of each product this is most important rather than the total overheads for each product.