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Answer (D) is correct . In labor intensive industries, overhead is usually allocated based on a labor activity base. If more overhead is incurred by the more highly skilled and paid employees, the overhead rate should be based upon direct labor cost rather than direct labor hours.

Answer (A) is incorrect because Direct labor hours is appropriate when overhead is incurred uniformly by all types of employees.
Answer (B) is incorrect because Direct materials cost would be inappropriate for a labor intensive industry.
Answer (C) is incorrect because Machine hours is an appropriate activity base when overhead varies with machine time used.