The greatest advantage associated with$$ activity$-$based costing$($relative to a traditional allocation with a single cost$$ pool$)$ is$$ that:

A$.$

It is easy to design and implement

B$.$

It uses multiple cost pools and multiple cost drivers that accurately capture the consumption of capacity resources by cost objects.

C$.$

It uses multiple cost pools but only a single cost driver to improve the precision of the estimates

D$.$

It uses a single cost pool but multiple cost drivers to improve the precision of the estimates