A frequently cited limitation of activity-based costing is: A. ABC results in more cost pools being used to assign overhead costs to products. B. Certain overhead costs remain to be allocated by means of some arbitrary volume-based cost driver soch as labor or machine hours. C. ABC leads to poorer management decisions. D. ABC results in less control over overhead costs. Any activity that causes resources to be consumed is called a: A. Just-in-time activity. B. Facility-level activity. c. Cost driver. D. Non-value-added activity