Please select all of the answers that apply.

What are the key reasons for product cost differences between traditional costing systems and ABC systems? Select all that apply. A. An ABC approach traces more costs as direct costs, where a simple costing system has a larger proportion of costs as indirect costs. B. An ABC approach focuses on the units of output as the fundamental cost objects, whereas a simple costing system generally does not. C. An ABC approach attempts to use cost drivers as the allocation base for indirect costs, whereas a simple costing system generally does not. D. An ABC costing system generally utilizes one or very few indirect cost pools to allocate costs, where a simple costing system uses multiple indirect cost pools to allocate costs. E. The ABC costing system has more indirect costs than a simple costing system, which classifies as many indirect costs as direct costs as possible. F. For each activity-cost pool, an ABC approach seeks a cost-allocation base that has a cause-and-effect relationship with costs in the cost pool. G. An ABC approach create homogeneous cost pools linked to different activities, whereas a simple costing system has one or a few heterogeneous cost pools