All of the following are good reasons why managers allocate overhead costs to products EXCEPT:

	a.	Because managers would otherwise have difficulty estimating the cost of direct materials and labor.
	b.	To give managers the information they need to make good decisions.
	c.	Because it is required by U.S. Generally Accepted Accounting Principles for external financial reporting.
	d.	To give managers incentive to efficiently use indirect manufacturing resources and activities.