Q 14.38:Basic Cloth manufactures t-shirts, long-sleeve shirts, and sweatshirts. T-shirts use the sewing machines for 60% of the machine hours, long-sleeve shirts use the sewing machines for 15% of the machine hours, and sweatshirts use the sewing machines for 25% of the machine hours. Therefore, overhead costs are assigned to the appropriate products based on machine hour percentages. This is known as

A : the theory of constraints.

B : corporate social responsibility.

C : enterprise resource planning.

D : activity-based costing.