Allen Crabb Corporation Had the Following Activities, Traceable Costs, and Physical

Multiple Choice

Allen Crabb Corporation had the following activities, traceable costs, and physical flow of driver units:
The above activities are used by departments X and Y as follows:

-A cost-management system

A) first measures the resources used by each department.
B) assesses the effects of changes in costs on the departments.
C) identifies how management's decisions affect costs.
D) distinguishes between product costs and period costs.