Which of the following statements is not correct concerning multiple overhead rate systems? O a. None of the given answers. O b. In departments that are relatively labor-intensive, their overhead costs should be applied to jobs based on direct labor-hours rather than on machine-hours. OC. A multiple overhead rate system is more complex than a system based on a single plantwide overhead rate. O d. A multiple overhead rate system is usually more accurate than a system based on a single plantwide overhead rate. e. A company may choose to create a separate overhead rate for each of its production departments. AGE FINISH ATTEMPT