Select a letter A through D that corresponds to the description of that term. Some letters are used more than once.

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.

Term
1.		Activity-based costing
2.		Plantwide overhead rate method
3.		Departmental overhead rate method