gnment/takeAssignmentMain doinvoker=&takeAssignments Calculator Time-Driven Activity-Based Costing (TDABC) is a before the fact simplification method that simplifies the first stage of assigning costs to activities of activity-based conting (ABC) system by: O a. recognizing that many of the so-called fixed overhead costs vary in proportion to changes other than production volume Ob. allocating weights and setting the result equal to the product's consumption ratio. Oc. expanding the number of activity rates used so that the rates reflect the actual consumption of overhead costs. Od, eliminating the need for detailed interviewing and surveying to determine resource drivers