Which of the Following Statements Is False Regarding the Identification

Multiple Choice

Which of the following statements is false regarding the identification of activities in activity-based costing (ABC) ?

A) The identification of activities that drive overhead costs is done before cost drivers are selected.
B) An activity can be thought of as a procedure or process that causes work to be accomplished.
C) Each type of overhead cost should be traced to only one activity.
D) An activity that drives overhead costs can occur outside the physical manufacturing facility.