In an Activity-Based Costing (ABC) System, Cost Reduction Is Accomplished $\begin{array} {cc} { \text { All Cost Drivers } } & \text { Non value-added Activities } \\\end{array}$

Multiple Choice

In an activity-based costing (ABC) system, cost reduction is accomplished by identifying and eliminating: (CPA adapted)
$\begin{array} {cc} { \text { All Cost Drivers } } & \text { Non value-added Activities } \\\end{array}$
A. $\begin{array} {cc} & & \text { No } &&&&&&&&& \text { No } \\\end{array}$
B. $\begin{array} {cc} && \text { Yes } &&&&&&&&& \text { Yes } \\\end{array}$
C. $\begin{array} {cc} && \text { No } &&&&&&&&& \text { Yes } \\\end{array}$
D. $\begin{array} {cc} && \text { Yes } &&&&&&&&& \text { No } \\\end{array}$

A) Option A.
B) Option B.
C) Option C.
D) Option D.