Identify the reason$($s$)$ why most organizations use an annual period rather than a weekly or monthly period to compute budgeted indirect$-$cost rates.

A$.$ The numerator reason$-$the longer time period, the less influence of seasonal patterns in indirect $($overhead$)$ costs.

B$.$ The denominator reason$-$the longer the time period, the less the effect of variations in output levels or quantities of the cost$-$allocation bases on the allocation of fixed costs.

C$.$ Time is needed to collect data on all of the costs and a weekly or monthly period is not long enough to gather the information needed.

D$.$ Both A and B$.$