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