What Is True of Misusing Company Time

What is true of misusing company time?

A) Theft of time is not a common area of misconduct observed in the workplace.
B) Time theft costs can be difficult to measure but are estimated to cost companies hundreds of billions of dollars annually.
C) The average employee "steals" 10 hours a week with late arrivals, leaving early, and long lunch breaks.
D) The average employee doesn't misuse company time often enough to negatively affect productivity.
E) Time theft costs are easy to measure and do not cost companies very much money.