Activity-based costing (ABC) is an example of:
Activity-based costing (ABC) is an example of:
**D. Cost allocation technique.** ### **Explanation:** **Activity-Based Costing (ABC)** is a method used to allocate **overhead and indirect costs** to products, services, or activities based on their actual consumption of resources. Unlike traditional costing (which may use broad averages), ABC identifies specific activities that drive costs and assigns expenses more accurately.