If a Firm Is Following the Cost Leadership Strategy, and Overhead

If a firm is following the cost leadership strategy, and overhead accounts are complex, then the:

A) Firm should use a process costing system.
B) Firm can use either a project or job costing system.
C) Traditional volume-based job costing will not usually provide the needed cost accuracy.
D) Only recourse is to install a hybrid costing system.
E) Firm should attempt to collect only material and labor costs.