In the blank next to each of the following terms, place the letter A through D that corresponds to the description of that term. Some letters are used more than once.

1. Activity-based costing 2. Plantwide overhead rate method 3. Departmental overhead rate method A. Uses more than one rate to allocate overhead costs to products.

B. Uses only volume-based measures such as direct labor hours to allocate overhead costs to products.

C. Typically uses the most overhead allocation rates.

D. Focuses on the costs of carrying out activities.