Which of the following statement is correct?

A. Compared with the ABC method, the traditional method over costs both Standard Product and Deluxe Product.

B. Compared with the ABC method, the traditional method over costs Standard Product and under costs Deluxe Product.

C. Compared with the ABC method, the traditional method under costs Standard Product and over costs Deluxe Product.

D. Compared with the ABC method, the traditional method under costs both Standard Product and Deluxe Product.

E. None of the above.