Which of the following statements about activity-based costing (ABC) is False? A. ABC cannot be used by service businesses. B. ABC, in conjunction with activity-based management, can help a company eliminate (or reduce) non-value-added costs. C. In comparison with traditional-costing systems, ABC results in less cost averaging of various diversified activities. D. In comparison with traditional-costing systems, ABC results in more costs being classified as direct costs. E. ABC tends to reduce cost distortion among product lines.