Which of the Following Statements Regarding Activity-Based Costing (ABC) Is

Which of the following statements regarding activity-based costing (ABC) is false?

A) ABC can be used to measure the cost of cost objects.
B) ABC can be used to analyse the profitability of customers.
C) ABC is not an appropriate tool for analysing non-manufacturing costs.
D) ABC evolved as a response to problems with traditional costing systems.