Which of the following can be considered to be unethical behavior?Select one:A$.$Assigning overhead costs to Contract A based on labor hours and Contract B based on machine hoursB.Assigning costs of Contract A to Contract B to avoid an unfavorable performance report on Contract AC$.$Assigning different direct material costs to Contract A and Contract B based on usageD.Assigning direct labor costs to Contract A and Contract B using different rates for different employees