Indicate for each description whether it relates to the single plantwide factory overhead rate method, the multiple production department factory overhead rate method, or the activity-based costing (ABC) method. Method Description A. Before determining the rate for costs, managers must determine the activities associated with costs. B. Each department will be allocated overhead based upon direct labor hours. C. Each department will be allocated overhead based upon a rate specific to that department. D. Management estimates factory overhead to be incurred in each department when determining the department's overhead rate. E. As the number of machines hours a product uses increases, the total factory overhead allocated to the product increases at the same rate, regardless of other activities or time spent in a department F. The amount of factory overhead allocated to a product depends on the number of times the company must perform each activity throughout the production process