The depreciation method that allocates an equal portion of the total depreciable cost for a plant asset to each unit produced is called:

A$)$ Accelerated depreciation.

B$)$ Declining$-$balance depreciation.

C$)$ Straight$-$line depreciation.

D$)$ Units$-$of$-$production depreciation.

E$)$ Modified accelerated cost recovery system $($MACRS$)$ depreciation.