Activity-Based Costing (ABC) Is Often Chosen in Lieu of Using

Multiple Choice

Activity-based costing (ABC) is often chosen in lieu of using a traditional costing system. While it does have many advantages, it also has some disadvantages. Of the following, which would be considered a disadvantage of ABC?

A) Improved product-mix decisions
B) Initial costs
C) Manufacturing efficiency
D) Sound make-or-buy decisions