PQM201AWhy is ABC cost accounting considered to be more accurate than direct labor based cost

PQM201AWhy is ABC cost accounting considered to be more accurate than direct labor based cost accounting?A. ABC is a new cost accounting technique that many defense contractors useB. ABC identifies resource consuming activities and uses a valid cost driver (logical and/or statistical) for each activityC. ABC meets all the requirements outlined in the FAR and the Cost Accounting Standards Board guidelinesD. ABC calculates an overhead rate for each individual cost center which is subsequently charged to each cost object