ABC

ABC is most appropriate for the better absorbing of fixed overheads. So it is less appropriate when most of the overheads are variable (point 1) and is more appropriate when variable costs are small (point 3). I do not understand what you mean by 'sustain' in point 2.

I do not know where you are quoting this from, but ABC is useful when overheads are substantial (it is less useful when they are not substantial).