Which of the Following Is True of the Features and Characteristics

Multiple Choice

Which of the following is true of the features and characteristics approach to product costing?

A) It focuses only on total quality and zero-defects.
B) It recognizes that differences in features and characteristics of product components cause cost differences.
C) It is designed to add value through waste reduction.
D) It focuses on pursuing perfection in product costing and making value flow without interruptions.