Consider a situation where an activity-based costing system is in use rather than a conventional volume-based costing system. Which of the following statements is/are true?

		The use of activity-based costing eliminates the need to consider qualitative factors.
		When an activity-based costing system is used, facility level costs will have to be analysed differently to the way they would be under a traditional volume-based costing system.
		When an activity-based costing system is used, unit level costs will have to be analysed differently to the way they would be under a traditional volume-based costing system.
		None of the given answers