Activity-based costing is primarily used to allocate manufacturing overhead to products. However, it can also be used to allocate selling, distribution and administrative costs to products and customers. The primary reason for allocating these costs to products and customers is OA) that assigning selling and distribution costs to products keeps the costs off the income statement until the product is sold. B) to justify a varied product mix. C) that different products and customers place different demands on selling and distribution resources D) to justify charging higher selling prices