Cost allocation is in the process of spreading or assigning indirect costs to a finished product. Assume that the cost of an overhead item is $100. There are 3 products that benefit from this overhead item and during this period 10 units of A, 20 units of B, and 70 units of C are produced.

If the allocation of the overhead expense is based on units of production, which product will absorb the most of the $100?

	A.	Product A
	B.	Product B
	C.	Product C
	D.	All products will receive the same amount of overhead (called "fair share")