Does Activity Based Costing $($ABC$)$ apply to every contractor?

A: No$,$ ABC is only needed for large contractors for large projects.$$

B: Yes, this method allows Contractors to distribute HOOH to their projects at a fixed amount per project

C: No$,$ ABC makes HOOH costs proportionate to the job, reduced the Contractor's estimating accuracy.

D: Yes, ABC helps contractors identify indirect costs to improve their estimating abilities.$$