Due to changes that are occurring in the basic operations of many firms, all of the following represent trends in the way indirect costs are allocated except:

Group of answer choices

Using several machine cost pools to measure product costs on the basis of time in a machine center.

Incorporate a value chain analysis as a continuous process of gathering, evaluating, and communicating information for business decision making.

Treating direct labor as an indirect manufacturing cost in an automated factory.

Using throughput time as an application base to increase awareness of the costs associated with lengthened throughput time.

Preferring facility$-$wide application rates that are applied to machine hours rather than incurring the cost of detailed allocations.