Which of the Following Is Not a Disadvantage of a Full-Fledged

Multiple Choice

Which of the following is not a disadvantage of a full-fledged activity-based costing system?

A) Implementing a full-fledged ABC system is often very costly.
B) Implementing a full-fledged ABC system is time consuming.
C) The assignment of controllable costs of capacity resources is not as reliable using ABC as with traditional systems.
D) None of the above is a disadvantage of ABC.
E) All of the above are disadvantages of ABC.