Which of the following statements is TRUE ?

Answers:	a. An activity-based costing system costs about the same amount as a traditional job-order costing system.
	b. None of the other statements is true.
	c. Activity-based costing systems allocate overhead costs directly from cost sources (e.g. factory lease cost, supervisor salary cost, etc.) to product units based on activity rates.
	d. All else being equal, activity-based costing is more likely to be profitable when the firm has fewer SG&A costs.