Aqua Company produces two products $-$ Alpha and Beta. Alpha has a high market share and is produced in bulk. Production of Beta is based on customer orders and is custom designed. Also, $55\%$ of Beta's cost is shared between design and setup costs, while Alpha's major portions of costs are direct costs. Alpha is using a single cost pool to allocate indirect costs. Which of the following statements is true of Aqua?

A$.$ Aqua will over cost Beta's indirect costs because beta has high indirect costs.

B$.$ Aqua will over cost Alpha's indirect costs as it is using a single cost pool to allocate indirect costs.

C$.$ Aqua will under cost Alpha's indirect costs because alpha has high direct costs.

D$.$ Aqua will over cost Beta's direct costs as it is using a single cost pool to allocate indirect costs.