Bloom currently assigns manufacturing overhead using direct labor hours. It is contemplating whether it should add another cost pool. The proposed pool would comprise production setup costs, using setup hours as the cost driver. Overhead costs represent $30 million out of total product costs of $100 million. The amount of overhead dollars in the proposed new cost pool is $13 million. Currently, the three products consume the following proportions of the two cost drivers: Direct Labour hours Setup Hours Product A 2000 1000 Product B 12000 1500 Product C 1000 1000 Indicate what you would recommend to management using the best rationale provided below: Select one: O A. Yes you should add the additional pool. Setup hours is a valid cost driver for this pool of costs. O Yes you should add the additional pool because the consumption ratios of the two cost drivers by the three products are materially different. O C. Yes you should add the additional pool because the dollar amounts contained in the proposed pool are material. O D. Answers a, b and care all correct O E. Answers a and care correct