Which of the following is a characteristic of companies using a departmental overhead allocation rate? a.) A departmental overhead is used by companies that have one product line, one plant, and one overhead rate. b.) A departmental overhead rate is used by companies that produce very few products and production is similar across product lines. c.) A departmental overhead rate is used by companies that have less than two departments. d.) A departmental overhead rate is used by companies that have several different departments that produce different products using varying amounts of overhead