Answer:
The correct answer is letter "D": combine widely varying elements of overhead into a single cost pool.
Step-by-step explanation:
The traditional costing system is an accounting method to calculate the costs and expenses of a company. The main characteristic of this approach relies on how overhead -difficult costs to calculate but are part of the production process such as rent or utilities- is calculated. The total cost of overhead is pooled to be divided by the total direct labor measured in dollars and, in such a way, calculate the overhead cost per unit produced.