Using a Department Indirect Cost Rate to Allocate Costs to Products

Using a department indirect cost rate to allocate costs to products will result in the same product costs as an ABC system if which of the following is true?

A) if each activity within a department has the same cost allocation base, and the different products use resources from different activity areas in the same proportion
B) if significant costs are incurred on different activities with different cost-allocation bases within a department, the different products use resources from different activity areas in different proportions
C) if no single activity accounts for a significant fraction of a department's costs
D) if information needed for an ABC is too expensive to develop and maintain accurately
E) if each activity in a department has a separate costing system and uses different activity cost drivers