Which of the following statements regarding traditional (i.e., non-ABC) cost accounting systems is False? A. Products are often over or under cost in traditional cost accounting systems. B. Most traditional cost accounting systems do not trace individual costs to products using activity drivers. C. One advantage of traditional cost accounting systems is their simplicity. D. Traditional cost accounting systems can be sufficient to meet managers' cost information needs as long as the level of indirect costs is relatively high compared to the level of direct costs.