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Answer (B) is correct . Multiple rates are appropriate when a process differs substantially among departments or when products do not go through all departments or all processes. The trend in cost accounting is toward activity-based costing, which divides production into numerous activities and identifies the cost driver(s) most relevant to each. The result is a more accurate tracing of costs.

Answer (A) is incorrect because One rate may be cost beneficial when a single product proceeds through homogeneous processes.
Answer (C) is incorrect because If cost drivers are the same for all processes, multiple rates are unnecessary.
Answer (D) is incorrect because Individual cost drivers for all relationships must be known to use multiple application rates.