Which of the Following Statement/s Is/are Correct

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

A) Absorption costing is required by the Australian accounting standards.
B) Variable costing records are more useful than absorption costing records for management decision making.
C) Firms that are required to comply with the accounting standards are likely to use variable costing if the benefits of keeping a second set of records exceed the costs.
D) All of the given answers.