Why might managers decide to use Activity Based Costing to allocate the manufacturing overhead for their factory between products? O A. The manufacturing process in their tactory is complex and each product uses each activity to a different extent. O B. Because activity based costing is the simplest option OC. The manufacturing process in their factory is simple and there is really only one-single cost driver that makes sense for the entire factory. OD. Because managers are trying to find the method that makes their product cheaper