Assigning Manufacturing Overhead to a Specific Job Is Complicated by All

Multiple Choice

Assigning manufacturing overhead to a specific job is complicated by all of the below except:

A) Manufacturing overhead is an indirect cost that is either impossible or difficult to trace to a particular job.
B) Manufacturing overhead is incurred only to support some jobs.
C) Manufacturing overhead consists of both variable and fixed costs.
D) The average cost of actual fixed manufacturing overhead expenses will vary depending on how many units are produced in a period.