What is a possible consequence of using broad averaging to calculate unit costs?

A$.$ By ignoring the allocation of indirect costs to the cost objects, broad averaging can lead to product overcosting.

B$.$ Broad averaging, which ignores actual average indirect cost rates, can lead to product overcosting or product undercosting.

C$.$ Broad averaging does not take into account variable cost components, and therefore, this method is unable to provide meaningful data when estimating costs across various levels

activity.

D$.$ By ignoring the variation in the consumption of resources by different cost objects, broad averaging can lead to inaccurate product costing.