A furniture manufacturer has decided that its use of a single plantwide predetermined overhead allocation rate is no longer accurate. In making the transition to using multiple predetermined overhead allocation rates, which of the following statements is incorrect? O A. With multiple overhead rates, there is one cost pool and multiple allocation bases. B. O C. 0 D. The use of multiple predetermined overhead allocation rates is more complex, but it may be more accurate. Management must analyze the expected overhead costs and separate them into a cost pool for each department. With multiple overhead rates, there are multiple cost pools