Which of the following statements concerning activity-based costing is not true?

a.

It is worthwhile to implement when different jobs use resources in different proportions.

b.

As a result of implementing it, as many costs as possible can be specifically traced to the individual jobs.

c.

It assigns costs evenly to jobs using an overhead rate, even though different jobs actually consume resources in different proportions.

d.

Costs that cannot be traced to individual jobs can be separated into homogeneous cost pools and then allocated to individual jobs.