Question：Activity based cost drivers are used to do which two of the following?
　　A. Allocate overheads to resources.
　　B. Allocate overheads to primary and support activities.
　　C. Reallocate service cost centre costs to production cost centres.
　　D. Allocate overheads to cost objectives.
　　E. Allocate overheads to production and service cost centres.
　　The correct answer is: Allocate overheads to cost objectives; Allocate overheads to primary and support activities.
　　解析：Production and service cost centres are features of absorption costing not ABC.
　　In no costing system are overheads allocated to resources.