Comparing the U.S.to Japan

Comparing the U.S.to Japan,

A) activity-based costing is used less than in the U.S.
B) U.S.companies show a stronger preference to volume measures such as direct labor hours to assign overhead costs.
C) labor cost reduction is less of a priority in the U.S.
D) developing more accurate product costs is less of a priority in the U.S.