Which of the Following Statements Is True Regarding Activity-Based Costing

Which of the following statements is true regarding Activity-Based Costing ABC. unit-level costing?

A) It assigns only the costs of unit-level resources to products
B) It assigns only the costs of unit-level and batch level resources to products
C) All costs except facility-level resources are assigned to products
D) It assigns as many costs to products and services as possible, regardless of the level of the resource, based on the use of resources