Which one of the following is a true statement about activity-based costing?

A) There is generally one and only one cost driver for each activity.

B) The activity driver (used to assign the overhead to the cost objects) must be a cost driver.

C) There is no such thing as a resource driver.

D) Process mapping is a good way to identify activities for activity-based costing.

E) Every activity-based costing system will have the same activities, as long as the companies are in the same industry