Activity-based costing is a better method of allocating overhead because of all of the following except

	a.	It uses non-volume-based cost drivers as well as volume-based cost drivers.
	b.	It conforms to GAAP.
	c.	It allocates all traceable costs to product regardless of whether they are product or period (i.e., selling and distribution) costs.
	d.	It typically uses more cost pools.