Consider the Situation Where an Activity-Based Costing System Is in Use

Consider the situation where an activity-based costing system is in use rather than a traditional volume-based costing system. Which of the following statements is/are true?

A) The relevant cost decision model would be inappropriate if activity-based costing is used.
B) The relevant cost decision model is still appropriate, but a different decision criterion must be used.
C) The data collection and analysis step is going to be affected by the use of non-volume-related cost drivers.
D) The relevant cost decision model would be inappropriate if activity-based costing is used AND the data collection and analysis step is going to be affected by the use of non-volume-related cost drivers.