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4) Which of the following statements is true? 1.In activity-based costing, all manufacturing costs must be included in product costs. 2.Activity-based costing is a costing method that is designed to provide managers with product cost information for internal decision-making. 3.Activity-based costing is best proposed, designed and implemented by the accounting department without requiring the time of busy managers. 4.A traditional cost system is generally easier to set up and run than an activity-based costing system. A) Both statements I and II are true. B) Both statements II and III are true. C) Both statements II and IV are true. D) Both statements I and III are true