Both traditional and activity$-$based costing have certain features that may make them unique in comparison. Which of the following traits is most closely aligned with activitybased costing?

It uses a predetermined MOH rate along with one cost driver.

Its purpose is to systematically allocate a company's Manufacturing Overhead $($ MOH $)$ costs to each job.

It separates total MOH into smaller activity pools and uses related cost drivers.

It is used primarily for financial reporting for external users.