In general, which statements are TRUE?

$[$Multiple selections are allowed.$]$

Group of answer choices

Job costing includes non$-$manufacturing costs when recording product costs.

Activity$-$based Costing focuses on the activities that cause costs.

Activity$-$Based Costing includes non$-$manufacturing costs in product costs, so the inventory in the balance sheet will be higher under ABC than under traditional costing.

Increasing the number of indirect cost pools under ABC does not necessarily increase the accuracy of product costs.