Which of the following statements is TRUE with regard to the use of a plantwide predetermined overhead rate (PPOHR) compared to the use of individual departmental predetermined overhead rates (DPOHRs)?

		PPOHRs are based on outdated activity and will never be accurate for application of overhead.
		PPOHRs are often simplistic and do not account for the best cost driver for each department.
		DPOHRs are better for estimating costs across departments when the same allocation base is used.
		DPOHRs are often allocated based on estimated activity for each job.