The Key Advantage of Activity-Based Costing Is

The key advantage of activity-based costing is:

A) workload is determined based on the required hours of nursing care.
B) it reflects what it costs to provide services and identifies why costs were incurred.
C) data can be used in constructing a personnel budget because it is linked to the volume indicator of patient days.
D) the judgment of an expert nurse clinician must override an empirical system and be based on patient's needs in real time.