Which of the Following Statements Concerning Activity-Based Costing [ABC] Is

Which of the following statements concerning Activity-Based Costing [ABC] is incorrect?

A) production processes are broken down into activities.
B) cost drivers are used to assign costs between activities.
C) it is now used by firms much more commonly than traditional costing.
D) the use of cost drivers allows management to apply overhead more accurately to products with different production requirements.