Characteristics of Traditional Overhead Allocation Systems Which one of the following statements is false with respect to a traditional overhead allocation system?

a. A traditional overhead allocation system is a good method of cost allocation in the right context.

b. A traditional overhead allocation system is widely used by many companies.

c. A traditional overhead allocation system essentially allocates overhead costs based on the number of units produced.

d. A traditional overhead allocation system usually works well in a company with multiple products and services.