What is the primary drawback to using a volume$-$driven base, such as direct labor or machine hours, to apply overhead to products in a traditional cost accounting system?

Question $36$ options:

A$)$

The cost accountant may not fully understand how to track direct labor or machine hours.

B$)$

Many overhead costs are incorrectly allocated to products since they do not vary with production volume.

C$)$

It is difficult for an ERP to incorporate such a measurement into its integrated system.

D$)$

It is difficult for an AIS to incorporate such a measurement into its system.