QUESTION 23 Which of the following is a true characteristic of activity-based costing? A Activity-based costing uses a smaller number of cost pools than does organizational-based costing Relative to traditional costing methods, activity-based costing is more concerned with identifying processes and less concerned with causal factors of overhead costs OC. Activity-based costing removes the use of judgment from the allocation process D. Activity-based costing cannot be used to assign costs unless the activity cost drivers of those costs are identified