Which of the following statements are true regarding Activity-Based Costing? Select one: A. Non-manufacturing costs are not important to include when calculating the cost of each product. B. Costs are allocated based on a pre-determined overhead rate for each cost pool. C. Transitioning from traditional costing methods to Activity-Based Costing is a relatively simple process that most companies complete quickly. D. Activity-Based Costing results in a different amount of total overhead applied than under traditional costing methods. E. None of the above