Which of the Following Is True of the Duration-Based Value-Stream

Which of the following is true of the duration-based value-stream costing approach?

A) ​It offers both simplicity and accuracy and, thus, may be well suited for multiple-product value streams.
B) ​This approach recognizes that some product components take more effort (time) to make than others and thus cost more.
C) ​In duration-based costing, an adjustment is made to the average product cost that reflects the differences in product features and characteristics.
D) ​Duration-based costing and features and characteristics costing are used interchangeably.