Which of the following statements about ABC is LEAST likely to be true?

Group of answer choices

1. ABC would be more beneficial when a company's overhead cost structure is complex and large in size.

2. ABC is mainly designed to provide cost information for external reporting, such as financial statement preparation based on GAAP.

3. In ABC, non-manufacturing costs, such as customer service costs, may be assigned to goods and services while this is prohibited when preparing financial statements for external users.

4. In ABC, it is typical to use multiple overhead or activity rates for overhead allocation.

During the last month, Bella Company had the following data associated with the product it makes: Purchases of raw materials $ 35,000 Factory supervision 12,000 Material handling 2,500 Supplies used in the sale office 1,500 Research and development 3,800 Sales commissions paid 6,000 Plant utilities and power 12,600 Rent on the sales office. 4,200 Depreciation on plant equipment 8.000 What was the cost of manufacturing overhead incurred for the month? O $32,600 O $38,900 O $36,600 O $35,100