9. The following statements have been made about ABC and cost drivers. 1. A cost driver is any factor that causes a change in the cost of an activity 2. For long-term variable overhead costs the cost driver will be the volume of activity. 3. Traditional absorption costing tends to under-allocate overhead costs to low-volume products. Which of the above statements is/are true? (2 Points) 0 1 and 2 only All of the above 1 and 3 O 2 and 3