All of the following are differences between GPK and activity-based costing systems EXCEPT for ________

A) GPK applies only variable costs to products. Activity-based costing systems apply fixed and variable costs to products.
B) GPK focuses on cost centers. Activity-based costing systems focus on activities.
C) GPK may have thousands of cost centers. Activity-based costing systems may have only a few activities.
D) GPK uses many cost pools. Activity-based costing systems use one cost pool.

D