Which of these statements is true about overhead cost allocation:

	A.	If a firm has several departments that differ significantly in their manufacturing processes, a single plant-wide rate will give the firm the best estimate of overhead cost allocation.
	B.	Use of a single plant-wide overhead rate assumes that there is a direct relationship between the allocation base and overhead costs in all plant activities.
	C.	Manufacturing overhead costs can be easily be traced to products.
	D.	The predetermined overhead allocation rate is an estimated overhead cost per unit of the allocation base that is calculated before the accounting period starts.