Which of the Following Describes the Allocation Base for Allocating

Multiple Choice

Which of the following describes the allocation base for allocating manufacturing overhead costs?

A) The factor that reflects the relationship between goods produced and the amount of overhead costs incurred
B) The estimated base amount of manufacturing overhead costs in a year
C) The percentage used to allocate direct labor to work in process
D) The formula for allocating depreciation expense over the life on an asset