Final answer:
Accounting hours would not be a good allocation base for manufacturing overhead as they do not have a direct relationship with the resource utilization in the production process. Units of product, machine hours, and direct labor hours are all suitable bases because they are related to the production activities and the consumption of manufacturing resources.
Step-by-step explanation:
The question asks to identify which of the following would not be a suitable allocation base for manufacturing overhead. The options provided are Units of Product, Machine Hours, Accounting Hours, and Direct Labor Hours. Manufacturing overhead consists of the costs that are related to the production process but cannot be directly traced to individual units of product. Appropriate allocation bases for manufacturing overhead are those that have a causal relationship with the costs incurred.
Units of product, machine hours, and direct labor hours are all directly related to production and hence, are reasonable allocation bases for manufacturing overhead costs. These bases help in attributing overhead costs to products based on the amount of resources they consume.
In contrast, accounting hours have no direct relationship with the manufacturing process itself. Since accounting functions are not part of the production process but rather part of the administrative overhead, using accounting hours as an allocation base for manufacturing overhead would not reflect the actual use of manufacturing resources. Therefore, the correct answer is C. Accounting Hours, as this would not be a good allocation base for manufacturing overhead.