The Statement Concerning Activity-Based Costing ABC)that Is Not True Is

The statement concerning Activity-based costing ABC) that is not true is:

A) It has been introduced to overcome distortions in costing multiple products which occur when a single base is used to apply overhead to products
B) ABC is cheaper and less time consuming to implement than traditional costing systems
C) Overhead costs are accumulated by activities and then assigned to cost objects using a different cost driver for each activity.
D) ABC can be applied in service businesses as well as in manufacturing businesses