7.14 pts Question 26 Which of the following statements is NOT correct concerning cost allocation systems using multiple overhead rates? O A multiple overhead rate system is usually more accurate than a system based on a single plantwide overhead rate. O In departments that are relatively labor-intensive, their overhead costs should be applied to jobs based on machine-hours rather than on direct labor-hours. O A company may choose to create a separate overhead rate for each of its production departments O A multiple overhead rate system is more complex than a system based on a single plantwide overhead rate