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Activity-based costing systems can mitigate product cost distortions because A) ABC relies solely on unit-level cost drivers. B) the calculations used in ABC are more complicated calculations than those in the traditional overhead allocation method. C) ABC recognizes that products or services require activities and those activities create costs, so costs can be related to activities and the cost of the activities can then be related to products or services. D) ABC divides overhead costs into multiple cost pools based on the type of activities performed