Which of the Following Is a True Characteristic of Activity-Based

Which of the following is a true characteristic of activity-based costing?

A) Activity-based costing uses a smaller number of cost pools than does organizational-based costing.
B) Relative to traditional costing methods, activity-based costing is more concerned with identifying processes and less concerned with causal factors of overhead costs.
C) Activity-based costing removes the use of judgment from the allocation process.
D) Activity-based costing cannot be used to assign costs unless the activity cost drivers of those costs are identified.