Which of the Following Might Be a Reason That Allocating

Which of the following might be a reason that allocating overhead under an activity-based approach might have less manufacturing overhead allocated to the products?

A) The general overhead cost pool is not allocated to products under activity-based costing
B) The product mix includes products that are not similar in material and labor
C) The product mix has all products that are similar in makeup of materials and labor
D) None of these ans choices are correct.