Which of the following statements about Activity based costing is FALSE?

A. ABC can reveal activities that can be improved or eliminated when used along with Activity Based management

B. ABC can assign costs in a way that better reflects the use of resources because costs are assigned based on multiple activities and appropriate cost drivers.

C. ABC may not be appropriate for some organizations because the cost to implement outweights the benefits obtained.

D. is a more streamlined approach to costing that traditional or simple costing.