How does using a plantwide overhead allocation system lead to inaccurately assigning more overhead cost to high $-$ volume products than to low $-$ volume products?

A$.$ Because a plantwide allocation base does not include all of the indirect costs of manufacturing.

B$.$ Because a plantwide allocation base uses an allocation base that is sensitive to quantity or volume.

C$.$ Because a plantwide allocation base uses estimated overhead costs when calculating a predetermined overhead rate.

D$.$ Because a plantwide allocation system does not use an allocation base that is sensitive to quantity or volume.