Which method of allocation probably best estimates actual overhead costs used for Blitzer Enterprises? Why?

A) Single direct labor-hours cost driver, because it is best to allocate total costs uniformly to individual jobs.
B) Single direct labor-hours cost driver, because it is easiest to analyze and interpret.
C) Three activity-cost drivers, because it best reflects the relative consumption of resources.
D) Three activity-cost drivers, because product costs can be significantly cross-subsidized.

C