Select one:

a.Under conventional costing, product cost distortions will be relatively insignificant if overhead costs are a small proportion of product cost.

b.Activity-based costing will significantly improve the product cost accuracy where overhead costs are a small proportion of total costs.

c.Activity-based costing will significantly improve product cost accuracy where there is significant product diversity.

d.Upstream and downstream costs are often a significant part of a product's costs.

e.None of the above statements are false.