Which of the Following Is Not True About Activity-Based Costing

Which of the following is not true about activity-based costing systems?

A) Managers estimate various line items of overhead costs that constitute manufacturing operations overhead.
B) Managers identify opportunities for process and efficiency improvements.
C) Managers determine the resources that they will need from two support departments.
D) The costs of support departments are allocated as part of manufacturing operations overhead.
E) Managers use current data,not historical data,to estimate the cost of supplies per direct labor hour.