4. Which of the following is false about activity-based costing? A. Implementing an activity-based costing system is more costly than implementing a traditional cost allocation system. B. In ABC, the assumption is that activities use resources or cause costs. C. An activity-based costing system relies only on volume measures such as direct labor hours to allocate all overhead costs to products. D. A traditional cost allocation system and an activity-based costing system are used to estimate the profitability of products