【单选题】Which of the following is not the reason why we must allocate overhead costs to jobs?
A.
It is easy and necessary to actually trace overhead costs to a particular job.
B.
Manufacturing overhead also includes a number of different costs and it would be very difficult to gather all of them together in time to charge them to a particular job.
C.
Many types of overhead are fixed in nature even though output fluctuates during the period.
D.
It is difficult to actually trace overhead costs to a particular job.