The main difference between activity$-$based costing $($ABC$)$ and activity$-$based management $($ABM$)$ is that

A$.$ ABC emphasizes tracing costs to cost objects, while ABM emphasizes performance evaluation.

B$.$ ABC emphasizes product costs, while ABM emphasizes managing processes and work.

C$.$ ABC emphasizes tracing costs to activities then to cost objects, while ABM emphasizes tracing costs to activities and managing processes and work.

D$.$ ABC includes activity$-$based costing, while ABM excludes activity$-$based costing.

E$.$ ABC includes activity management, while ABM excludes activity management.