Select a letter A through D that corresponds to the description of that term in items 1-3 below. Some letters are used more than once.

1. ___ Activity based costing

2 .___ Plantwide overhead rate method

3. ___ Deparmental overhead rate method

A.	Uses more than one rate to allocate overhead costs to products.
B.	Uses only volume-based measures such as direct labor hours to allocate overhead costs to products.
C.	Typically uses the most overhead allocation rates.
D. .	Focuses on the costs of carrying out activities. ============================================================================================