For what reason have companies recently chosen machine hours as an activity base when calculating a predetermined overhead rate?

Question

Quizplus · Accepted Answer

An increasing use of automated manufacturing operations has led to the adoption of machine hours as an activity base when calculating a predetermined overhead rate. As machines are becoming more prevalent in manufacturing operations, it makes sense to use machine hours as a basis for allocating overhead costs.

For What Reason Have Companies Recently Chosen Machine Hours as an Activity