The acmuntina recnrds show the Mossman. Inh rnosumed the followina resources Which method of allocation probably best estimates actual overhead costs used? Why? A. Single direct labor - hours cost driver because it is easiest to analyze and interpret. B. Single direct labor - hours cost driver because it is best to allocate total costs uniformly to individual jobs. C. Three activity - cost drivers because they best reflect the relative consumption of resources. D. Three activity - cost drivers because product costs can be significantly cross - subsidized