A. The trends now are to use several cost pools in the allocation of the costs.
B. In an automated factory there is not much labor and it does not come into direct contact with the products being produced. Therefore, it may be treated as an indirect manufacturing cost, essentially like maintenance.
C. This is a trend in costing because the time that a unit spends in the factory does have a cost associated with it. This would probably not be used as the only allocation basis, but it may be used for the allocation of some factory overheads.
D. With computer systems enabling more detailed allocations, there is a trend to move away from plant-wide rates for allocation.
