What Might Be an Impediment in Changing from a Traditionally-Based

Multiple Choice

What might be an impediment in changing from a traditionally-based costing system to an activity-based costing system?

A) Management may not be in favour of a change.
B) Excessive costs must be incurred to assist in capturing costs.
C) Most current costs would have to be allocated arbitrarily after the changeover.
D) All of the above are impediments.