All of the Following Statements Are Correct Except That

Multiple Choice

All of the following statements are correct except that

A) activity-based costing has been widely adopted in service industries.
B) the objective of installing ABC in service firms is different than it is in a manufacturing firm.
C) a larger proportion of overhead costs are company-wide costs in service industries.
D) the general approach to identifying activities and activity cost pools is the same in a service company as in a manufacturing company.