vays?

a$.$ Nonmanufacturing as well as manufacturing costs can be assigned to products, but only on a cause$-$and$-$effect basis.

b$.$ Some manufacturing costs may be excluded from product costs.

c$.$ Numerous overhead cost pools are used, each of which is allocated to products and other cost objects using its own unique measures of activity.

d$.$ All of these are ways activity$-$based costing systems overcome the limitations of traditional cost systems.

e$.$ None of these are ways activity$-$based costing systems overcome the limitations of traditional cost systems.