Which of the following statements best describes the major difference between activity-based costing (ABC) and activity-based management (ABM)? ABC is only used in manufacturing companies, and ABM is only used in service companies. ABC is used in managerial accounting, and ABM is used in financial accounting. The goal of ABC is to accurately measure costs, and the goal of ABM is to manage costly activities. ABC is only used in service companies, and ABM is only used by merchandising companies. None of the answer choices is correct