What advantage does the total direct cost method have over the gross profit method when marking up for overhead and profit?

Question 17 options:

A)	It separates the mark up for overhead and profit.

B)	It has one rate.

C)	Overhead and profit is applied to the resource of labor that causes the most overhead and creates the most risk.

D)	It recognizes the fact that material and subcontracts does cause overhead and create risk but not nearly as much as labor and equipment.