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

a		It is not a perfectly accurate system and does not result in a "true" allocation.
b		There are high measurement costs associated with the implementation of activity-based-costing.
c		A large amount of data must be tracked to implement an activity-based-costing system.
d		All of the above are limitations of activity-based-costing The sum of the dollar amounts in the cost pools of an activity-based-costing system equals the total of the costs contained in the single cost pool of a traditional job-order costing system. true false