Which of the following statements is false?

	A.	Activity-based costing uses a number of activity cost pools, each of which may have a different allocation base.
	B.	In activity-based costing, some manufacturing costs can be excluded from product costs.
	C.	Direct labor-hours may be used as a measure of activity in an activity-based costing system.
	D.	The costs of idle capacity should be assigned to products in activity-based costing.