Which statement is true regarding the activity-based costing system when compared to the traditional costing system?

a-Activity-based costing systems are based on a single cost driver such as units of output.

b-Activity-based costing systems provide a less accurate assignment of overhead costs when multiple products are manufactured than do traditional costing systems.

C-Activity-based costing systems require more time and expense to administer than do traditional costing systems.

d-Activity-based costing systems utilize direct labor hours as the only basis for assigning overhead costs to products.