Which One of the Following Is Not a Limitation of Traditional

Which one of the following is not a limitation of traditional absorption costing?

A) Under- or over-allocates overheads to products on machine or labour hour allocation bases.
B) Allocates costs on the basis of labour or machine hours rather than on the basis of the number of activities consumed by each product.
C) Assumes that costs can be determined with the required precision to enable overhead cost to be allocated to products on the basis of labour or machine hours.
D) Recognizes that variable costs do not necessarily remain the same for all units of production.