How does direct cost tracing improve cost accuracy?

Select one:

A$.$ It makes no assumptions about the cause$-$and$-$effect relationship between direct costs and activities.

B$.$ It identifies the cause$-$and$-$effect relationship between direct costs and indirect costs.

C$.$ It reclassifies costs or costs pools that vary with the quantity of a single activity cost driver as direct.

D$.$ It identifies the cause$-$and$-$effect relationship between activities and non$-$activities.

E$.$ Because with a greater number of cost pools, it does not have to be concerned with the overhead costs used by different products.