An activity-based costing system that is designed for internal decision-making will not conform to generally accepted accounting principles because:

	a.	some manufacturing costs (i.e., the costs of idle capacity and organization-sustaining costs) will not be assigned to products.
	b.	some non-manufacturing costs are assigned to products.
	c.	first-stage allocations may be based on subjective interview data.
	d.	all of the above are reasons why an activity-based costing system that is designed for internal decision-making will not conform to generally accepted accounting principles.