Which of the following statements is true of activity-based costing? Select one: Oa. ABC is more likely to result in big differences from a traditional costing system if the business makes only one product rather than multiple products. O b. An activity cost pool collects costs related to the same activity. O c. none of the given answer. O d. Activities are the cost objects of the second stage of ABC. O e. ABC ignores the allocation of storage costs. Activity-based costing (ABC) is a costing technique that uses a two-stage allocation process. Which of the following statements best describes these two stages? Select one: O a. Direct costs are allocated to the production departments based on a predetermined overhead rate. O b. none of the given answer. Oc. The costs are assigned to activities, and then to the products based upon their use of the activities. O d. The costs are assigned to departments, and then to the products based upon their use of activity resources. Oe. Indirect costs are assigned to activities, and then to the products based upon the direct cost resources used by the activities.