Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Gregory Enterprises has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year:
The accounting records show the Mossman Job consumed the following resources:

-It only makes sense to implement an ABC system when:

A) ABC provides information to make better decisions
B) its benefits exceed implementation costs
C) ABC traces more costs as direct costs
D) there is a strong cause-and-effect relationship between costs in the cost pools and their cost-allocation bases