Which of the following is generally not true regarding ABC costing systems versus traditional cost systems?

Select one:

A. The ABC cost of a product or service is the sum of the costs of the activities used to make the product

B. Traditional systems tend to over cost high-volume, low-complexity products

C. A highly complex production environment will normally require an ABC system with 200 or more activity cost pools.

D. Traditional systems tend to under cost low-volume, high-complexity products