Activity$-$Based Costing and Other Cost Management Tools $-$ Just$-$in$-$Time $($JIT$)$ Production System

Which one of the following pertains to a just$-$in$-$time production system?

A It will have more inventory accounts to track production costs.

B It will produce goods in smaller batches than a traditional production system.

C It will require higher inventory levels.

D It will require longer setup times than a traditional production system.