The following statements are correct except? A. ABC eliminates issues of over or under absorption B. CDR is calculated as total cost pool of the activity cost center divided by total cost driver of...

The following statements are correct except?
A. ABC eliminates issues of over or under absorption
B. CDR is calculated as total cost pool of the activity cost center divided by total cost driver of the activity
C. ABC method and traditional method are used to apportion overhead cost
D. ABC method is a replacement for a company’s usual traditional method