b. cost. a. Traditional costing systems use cost driver, while activity based costing systems use cost drivers. costing works best when direct labor makes up a large portion of the product costing works best when technology makes up a large portion of the product cost, costing provides the most accurate allocation of production costs. costing is easier and less costly to perform. I costing is not considered GAAP because some period costs may be included in c. d. product cost. b. cost. a. Traditional costing systems use cost driver, while activity based costing systems use cost drivers. costing works best when direct labor makes up a large portion of the product costing works best when technology makes up a large portion of the product cost, costing provides the most accurate allocation of production costs. costing is easier and less costly to perform. I costing is not considered GAAP because some period costs may be included in c. d. product cost