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Answer (D) is correct . Overhead is usually assigned to products based on a predetermined rate or rates. The activity base for overhead allocation should have a high degree of correlation with the incurrence of overhead. Given only one cost driver, one overhead application rate is sufficient. If products differ in the resources consumed in individual departments, multiple rates are preferable.

Answer (A) is incorrect because A standard cost system can be based on individual or multiple application rates.
Answer (B) is incorrect because Whether production is machine intensive affects the nature but not necessarily the number of cost drivers.
Answer (C) is incorrect because A single plant-wide application rate is acceptable, even with high overhead, if all overhead is highly correlated with a single application base.