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Answer (D) is correct . Under activity-based costing (ABC), the number of allocation bases increases dramatically over those of a traditional (volume-based) costing accumulation system. First, every activity must be allocated to an indirect cost pool using resource drivers (“1st-stage allocations”), and every indirect cost pool must be allocated to final products using activity drivers (“2nd-stage allocations”). This use of a larger number of allocation pools and bases leads to more accurate costing results.

Answer (A) is incorrect because ABC leads to both more allocation bases than departmental overhead rates and to more accurate costing results.
Answer (B) is incorrect because While departmental overhead rates lead to more allocation bases than does a single plantwide rate, ABC involves many more allocation bases.
Answer (C) is incorrect because While departmental overhead rates lead to more accurate costing than a single plantwide rate, ABC leads to even more accurate costing.