A feature of activity$-$based costing $($ABC$)$ that makes it a more accurate product costing

system is

A$.$ the increased number of cost pools used to assign overhead $($including use of the activity$-$level

hierarchy$)$

B the enhanced control over overhead costs $($inching identification of non$-$value$-$added

activities$)$

C$.$ the better management decisions it makes possible

D$.$ all of the above

E$.$ none of the above