Which of the following is a drawback of activity$-$based costing $($ABC$)$ for manufacturing organizations?

Question $4$ options:

a$)$

Non$-$value$-$added activities are often ignored.

b$)$

It is difficult to track customer profitability using ABC.

c$)$

Implementation is expensive because activities and cost pools must be determined.

d$)$

Product costing and pricing are usually less accurate than with traditional costing, impacting decision$-$making.