The following is correct statement related to the activity-based costing and traditional costing system, except:

a. An activity-based costing system is generally easier to implement and maintain than traditional costing system.

B. An activity-based costing system assigns both manufacturing and non-manufacturing costs to product.

C. An activity-based costing system does not assign ALL manufacturing costs to product.

D. Activity-based costing uses multiple overhead rates based on multiple activity cost pools.