PLEASE HELP ASAP.....THANKS

What is the advantage of dual recovery method compared with other allocation methods? A) It recognizes the fact that material and subcontracts does cause overhead and create risk but not nearly as much as labor and equipment. B) It separates the mark up for overhead and profit. C) Overhead and profit is applied to the resource of labor that causes the most overhead and creates the most risk. D) It has one rate