please answer.

,.the question.,.,.,.within 30 minutes. make sure the explanation and reasons are explained in very detailed manner as in why the option is correct and why other options sre incorrect give reasons for the same , Attempt the answer only if your are 100% sure that its correct. else leave it for other tutor otherwise i will give negative ratings and will also report your answer for unprofessionalism. Make sure the answer is 100% correct and is not copied from anywhere. ATTEMPT THE QUESTION ONLY IF YOU ARE 100% CORRECT AND SURE. ELSE LEAVE IT FOR ANOTHER TUTOR. BUT PLEASE DONT PUT WRONG ANSWER ELSE I WILL REPORT.

Which of the following statements is correct with regard to Activity Based Costing (ABC)? O A. The benefit of using ABC is greater for companies that have established information technology systems. O B. The choice to use ABC impacts the calculation of direct product costs. O C. If the consumption ratios using the traditional method differ from the consumption ratios using ABC, cost distortion will exist. O D. Only manufacturing companies use ABC. O E. ABC only uses transaction based cost drivers in the calculation of predetermined manufacturing overhead rates