Besides allocating overhead based on numerous activities that can be traced to various overhead pools, which of the following represents the second fundamental way that activity based costing is typically significantly different from job order costing?

Group of answer choices

Activity based costing does not expense fixed manufacturing overhead.

Activity based costing never considers estimated costs or volume.

Activity based costing does not consider depreciation.

Activity based costing is never allowed for GAAP approved external reporting purposes.

Activity based costing allows for consideration (application) of selling and administrative overhead as long as it is not used for external reporting.