Which o

a$.$

In departments that are relatively labor$-$intensive, their overhead costs should be applied to jobs based on machine$-$hours rather than on direct labor$-$hours.

b$.$

A company may choose to create a separate overhead rate for each of its production departments.

c$.$

A multiple overhead rate system is more complex than a system based on a single plantwide overhead rate.

d$.$

A multiple overhead rate system is usually more accurate than a system based on a single plantwide overhead rate.