Which of the following statements regarding Activity-Based Costing is correct? Select one: O A. Overhead costs are allocated based on actual costs incurred in a period. B. Direct costs (materials and labor) are accumulated in cost pools and assigned based on driver usage. o C. Increases in information technology have made Activity-Based Costing less useful. o D. Cost drivers and cost objects are essential parts of Activity-Based Costing. O E. All of the above are correct