Of the following firms, which would most likely derive the greatest benefit from use of a traditional costing system that allocates overhead on the basis of machine hours?

A) A firm that produces four types of products using equipment that requires little maintenance or updating but nearly constant operation by skilled employees.

B) A firm that produces three types of products using fully automated, dedicated production lines that require minimal maintenance or reengineering.

C) A firm that produces four types of products, each of which is primarily manufactured by hand.

D) A firm that produces three types of products that require regular design adjustments and are manufactured using equipment that needs frequent maintenance and reengineering.