Select the correct statement from the following. Select one: A. In highly automated environments where companies produce many different products with varying levels of production, volume-based cost drivers are superior to activity-based drivers. B. If overhead costs are allocated based on activities, the amount of overhead allocated to a particular product can be reduced by increasing the number of activities required by the product, thereby spreading the overhead costs over more units. O C. Activity-based cost drivers produce a better cost allocation than volume-based drivers because they distribute only relevant costs to the appropriate products. D. Activity costs are considered irrelevant for decision-making because the cost of an activity will be avoided if the activity is eliminated