$(20)$ Both traditional and activity$-$based costing have certain features that may make them unique in comparison. Which of the following traits is most closely aligned with activity$-$based costing?

A$)$ It is used primarily for financial reporting for external users.

B$)$ It separates total MOH into smaller activity pools and uses related cost drivers.

C$)$ It uses a predetermined MOH rate along with one cost driver.

D$)$ Its purpose is to systematically allocate a company's Manufacturing Overhead $($MOH$)$ costs to each job.