Which of the following statements about Activity$-$based Costing is FALSE?

Group of answer choices

Activity$-$based costing uses multiple indirect cost pools.

Activity$-$based costing allocates cost objects to cost drivers.

Activity$-$based costing may introduce new measurement error.

Activity$-$based costing often uses batch$-$level cost drivers.

Activity$-$based costing requires additional processing steps, relative to a single cost driver allocation system.