Stamos Industries makes four different products that consume unequal amounts of overhead because of different demands placed on equipment, numbers of setups, and time spent on ordering and handling parts. The amount of labor and materials used for each product does not differ significantly. Which allocation base would be most appropriate to use to determine the cost of each product?

a. a unit-level measure of activity

b. a number of different activity bases dependent on the cost being allocated

c. volume-based measures of activity

d. a batch-level measure of activity