This Question: 3 pts 15 of 32 (12 complete) Which of the following statements is false? A. An activity-based costing system requires more information than a system that uses a single plantwide overhead rate. OB. Activity-based costing can only be used by manufacturing firms. OC. Activity-based costing focuses on allocating indirect costs. OD. A system that uses activity-based costing is more refined than one that uses departmental overhead rates