Choose the best statement regarding cost assignment:

		a. by far the best method to use is job costing
		b. just-in-time costing is a method developed in Korea by W Edwards Deming
		c. activity-based costing was developed to address certain shortcomings in the traditional approaches to assigning costs to products
		d. activity-based costing was developed to address the truism that every job will, at some point, absorb a component of variable costs