Which of the following statements is false regarding the identification of activities in activity-based costing (ABC)? a. The identification of activities that drive overhead costs is done before cost drivers are selected. b. Overhead costs should not be traced to more than one activity. c. Because of different types of production processes and products, every business will have a different set of activities and cost drivers. d. An activity can be thought of as a procedure or process that causes work to be accomplished.