[2] A valid reason for using predetermined overhead rates for process costing is

A. The unrepresentative unit cost that will otherwise result when total factory overhead

fluctuates significantly from period to period.

B. The noncomparability of the degree of completion of units in work-in-process from

1 month to the next when predetermined rates are not used.

C. The noncomparability of FIFO and weighted-average equivalent units of production

for overhead when predetermined rates are not used.

D. The difference in transfer prices that will occur between two different plants of a

company when predetermined rates are not used.