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The greatest advantage associated with activity - based costing ( relative to a traditional allocation with a single cost pool ) is that: A .
The greatest advantage associated with activitybased costingrelative to a traditional allocation with a single cost pool is that:
A
It is easy to design and implement
B
It uses multiple cost pools and multiple cost drivers that accurately capture the consumption of capacity resources by cost objects.
C
It uses multiple cost pools but only a single cost driver to improve the precision of the estimates
D
It uses a single cost pool but multiple cost drivers to improve the precision of the estimates
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