An allocation base, such as direct labor hours, direct labor dollars, or machine hours, is used to assign manufacturing overhead to individual jobs. Which one is NOT a reason why we use an allocation base because.

Many types of manufacturing overhead costs are fixed even though output fluctuates during the period. DA. Manufacturing overhead costs, which are not directly allocated, become variable costs. Manufacturing overhead consists of many different items ranging from the grease used in machines to the production manager's salary. OC. It is impossible or difficult to trace overhead costs to particular jobs. OD