Question 17 (1 point) True or False: One of the major benefits of an ABC costing system is that it does not require the separation of costs into "direct" & "indirect", nor does it require the formulation of homogeneous "cost pools", nor "cost allocation bases" nor "cost allocation rates". True False Question 18 (1 point) True or False: A "cost allocation base" is a systematic way to link "'indirect costs" to a "cost object" - in other words, the "cost allocation base" is an estimation of what DRIVES indirect costs. True O False