Predetermined Overhead Rates Are Necessary for How Many of the Following

Predetermined overhead rates are necessary for how many of the following reasons?
$\bullet$ Actual overheads are not incurred evenly over the period.
$\bullet$ Product costs need to be calculated promptly for decision- making.
$\bullet$ Overhead cannot be traced directly to products because of its indirect nature.

A) 0
B) 1
C) 2
D) 3