Which of the following is a true characteristic of activity-based costing? acitvity based costing usues a smaller number of cost pools than does organizational based costing relative to traidional costing methods, activity based costing is more concerned with identifying processes and less concerned with casual factors of overhead costs activity based costing removes the use of judgment from the allocation process activity based costing can not be used to assign cost unless the acitvity cost drivers of those costs are identified