The main difference (or differences) between how traditional costing and activity based costing treat indirect manufacturing costs is (are) that

• A. Traditional costing uses only production volume based drivers while activity based costing uses only non production volume based drivers.
• B. Traditional costing treats only unit level costs as variable, while abc systems treat unit level, batch level and product level costs as variable.
• C. Traditional cost allocations are usually based on a plant wide overhead rate, while abc systems use departmental overhead rates.
• D. A and b.