Which of the following is NOT a disadvantage of a full-fledged implementation of an activity-based costing system?

Group of answer choices

1)All of the answers are disadvantages of activity-based costing systems

2)None of the answers are disadvantages of activity-based costing systems

3)The identification of costs of capacity resources is not as easy with an activity-based costing system

4)Implementing and maintaining a full-fledged activity-based costing system is often time consuming

5)Implementing a full-fledged activity-based costing system is often very costly