Regarding the use of ABC product cost information for short$-$term decision making, which of the following is likely to be true?

A$.$ Flexible costs should be exclude from the computation of product cost

B$.$ ABC product cost information cannot be used for decision making when three are constrained resources.

C$.$ Committed costs should be excuded from the computation of product cost

D$.$ ABC product cost information should not be used for most short$-$term decisions