Which of the following statements best describes why the use of a single plantwide rate to allocate manufacturing overhead may distort products costs? O The use of robotics has increased the correlation between direct labor hours and the actual amount of overhead costs associated with specific product lines. The practical difficulties of accurately measuring the direct labor hours associated with specific batches in a job order cost system. The practical difficulties of accurately measuring the machine hours associated with specific batches in a job order cost system. The bookkeeping costs of combining the different types of overhead costs-indirect labor, indirect materials and other overhead-into a single cost pool. O The increase in overhead costs as a percentage of total manufacturing costs, in concert with an increase in the diversity of the product lines that companies produce.