18 Which of the following statements is false ? A. Job order costing is a form of absorption costing. B. The determination of the POHR under absorption costing approach is based entirely on estimated information. C. Using multiple predetermined overhead rates (POHR) tends to be more accurate then one overall POHR. D. The POHR using the capacity method will always be equal to or lower than the POHR using the absorption cost approach. E. Applied overhead can never equal actual overhead