Cost Accounting - provide a two paragrah detailed response to the following excerpt.

Cost accounting does not make sense. Let's say your firm manufactures tires. One tire's cost may be calculated to be $25 with standard costing, $27 with Activity Based Costing, and $30 with overhead costs allocated using departmental activities. It is also possible that using four different cost drivers in Activity Based Costing would give four different costs. Then, you pick the ABC costing, and the financial report goes to the audit process, and they pass. Had you used traditional or standard costing, would it pass the audit too?