BlendIn, Inc. makes protective covers for small kitchen appliances. The firm currently produces six models, each of which is redesigned once per year. All six models are produced on the same equipment, but this equipment needs extensive recalibration and reengineering each time the firm starts a new production run. Based on this information, the type of overhead costing system best suited for BlendIn is a(n)

A : traditional costing system using machine hours as the basis for allocation.

B : traditional costing system using setup hours as the basis for allocation.

C : traditional costing system using design hours as the basis for allocation.

D : activity-based costing system using multiple bases for allocation.