Which of the Following Statements Is True of Implementing an ABC

Which of the following statements is true of implementing an ABC system?

A) Managers should never compromise on the cause-and-effect relationship of cost drivers and costs.
B) The three guidelines for refining costing systems should be ignored while implementing an ABC costing system.
C) The heterogeneous cost pools give managers greater confidence in the activity and product cost numbers from the ABC system.
D) Identifying the cost-allocation bases defines the number of activity pools into which costs must be grouped in an ABC system.