Activity$-$based costing is used to evaluate a company's cost competitiveness andSelect one: A$.$ determine the costs of each strategic action a company initiates. B$.$ determine the costs of each primary and support activity comprising a company's value chain and thereby reveal the nature and makeup of a company's internal cost structure.C$.$analyze the costs of each primary activity. D$.$ benchmark the costs of primary value chain activities against the costs of the support value chain activities. E$.$ determine whether the value chains of rival companies are similar or different.