Which of the Following Is True of the Features and Characteristics

Which of the following is true of the features and characteristics value-stream costing approach?

A) This costing approach offers both simplicity and accuracy and, thus, may be well suited for multiple-product value streams.
B) ​This costing approach recognizes that some product components take more effort (time) to make than others and thus cost more.
C) This costing approach uses a single rate to assign conversion costs and approximates a comprehensive ABC system based in duration drivers.
D) This costing approach is used interchangeably with the duration-based value-stream costing approach.