Which of the following statements related to activity-based costing is true?

A.	It is not necessary for a cost driver to be closely related to the cost pool under Activity-Based Costing: the nature of the costing system permits the use of any driver, as long as it is consistently applied.

B.	In a labor-intensive manufacturing company, overhead costs are usually assumed to be closely related to the level of direct labor hours

C.	In a high-tech company, where production is highly automated, overhead costs are assumed to be closely related to the level of direct labor hours.

D.	Activity-Based Costing presumes that all costs are static regardless of the level of activity or production, and seeks to fairly allocate those costs.