Which of the Following Statements Describes the Typical Effect of Creating

Which of the following statements describes the typical effect of creating a large number of refined activity cost pools for a given costing application?

A) A complex ABC system with numerous cost pools provides substantial cost improvement over a smaller system with only seven to ten cost pools.
B) A system containing a large number of cost pools will not tend to exhibit substantial cost accuracy over a system containing seven to ten cost pools.
C) With the aid of a computer, every public company should strive to develop as many cost pools as possible because there is virtually no disadvantage of so doing.
D) Employees normally develop a deep appreciation for the complexity of a large, tedious ABC system.