Which of the following is NOT a limitation of activity-based costing?

Select one:

a. Changing from a traditional direct labour-based costing system to an activity-based costing system changes product margins and other key performance indicators used by managers. Such changes are often resisted by managers.

b. Maintaining an activity-based costing system is more costly than maintaining a traditional direct labour-based costing system.

c. In practice, most managers insist on fully allocating all costs to products, customers, and other costing objects in an activity-based costing system. This results in overstated costs.

d. More accurate product costs may result in increasing the selling prices of some products.