Which of the Following Statements Do Not Describe Absorption Costing

Which of the following statements do not describe absorption costing? Please select all that apply.

A) Subsidises products through the misallocation of overheads on a labour or machine hour basis.
B) Takes into account the unique costs attributable to each product.
C) Recognises the complexity of modern manufacturing environments and the ways in which costs are driven by activity levels.
D) Suitable for allocating costs to individually designed and manufactured products.