Which of the Following Statement/s Is/are True

Multiple Choice

Which of the following statement/s is/are true?

A) A two-stage allocation process is not suitable under an activity-based costing system.
B) Under activity-based costing, the emphasis is on the cost of activities.
C) Under an activity-based costing system, the cost of activities may include the cost of labour.
D) Under activity-based costing, the emphasis is on the cost of activities AND under an activity-based costing system, the cost of activities may include the cost of labour.