What is broad$$ averaging?

A$.$

Broad averaging describes a costing approach that uses broad averages for assigning the cost of resources uniformly to cost objects.

B$.$

Broad averaging describes the method of calculating the average fixed manufacturing overhead cost of each unit produced or service performed.

C$.$

Broad averaging describes a costing approach that allocates indirect costs to cost objects based on the budgeted average indirect cost rates multiplied by the budgeted quantities of the$$ cost$-$allocation bases.

D$.$

Broad averaging describes a costing system that uses direct costs to assign the cost of resources directly to cost objects.