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

Consider a 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 use of activity-based costing eliminates the need to consider qualitative factors.
B) When an activity-based costing system is used, facility level costs will have to be analysed differently than under a traditional volume-based costing system.
C) When an activity-based costing system is used, unit level costs will have to be analysed differently than when a traditional volume-based costing system is used.
D) None of the given answers