Which of the following is true for activity$-$based costing $($ABC$)?$

Question $18$ options:

ABC allocates indirect costs in proportion to direct costs.

It identifies the costs of products and services based on the revenue they generate.

The tools of ABC can be used to conduct customer profitability analysis.

With ABC, the company can estimate all costs coming from the customer, less revenue.

ABC considers the real costs associated with each product.