$**$Accounting: Cost Allocation Methods$**$

$**$Question:$**$

In managerial accounting, when allocating overhead costs to products or services, which method involves assigning overhead costs based on the actual direct labor hours or machine hours used by each product or service?

A$)$ Activity$-$based costing $($ABC$)$

B$)$ Job costing

C$)$ Process costing

D$)$ Direct costing