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.

O The practical difficulties of accurately measuring the direct labor hours associated with specific batches in a

job order cost system.

O The practical difficulties of accurately measuring the machine hours associated with specific batches in a job

order cost system.

O 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