Which of the following statement is not true? A) ABC uses costs of various cost...

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Accounting

Which of the following statement is not true?

A) ABC uses costs of various cost objects or activities to compile the total cost of a product or service. B) The total cost is built up by including all costs of the specific activities that are part of the finished product, all along the value chain. C) ABC focuses on activities as the fundamental cost objects. D) Product costing in an ABC system follows the pattern of other cost systems with the exception that there are more direct cost allocation.

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