Question: Activity-based budgeting ________. A) uses only output-based cost drivers such as units sold B) focuses on activities necessary to produce and sell products and services

Activity-based budgeting ________.
A) uses only output-based cost drivers such as units sold
B) focuses on activities necessary to produce and sell products and services
D) uses one cost driver such as direct labor-hours
D) classifies costs by functional area within the value chain

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