Which Method for Dealing with Under/over Allocated Overhead Provides the Most

Multiple Choice

Which method for dealing with under/over allocated overhead provides the most accurate individual job cost records?

A) proration approach
B) adjusted allocation-rate approach
C) immediate write-off to cost of goods sold
D) either proration or adjusted allocation-rate approach would give same result
E) either the proration approach or the immediate write-off to cost of goods sold