Which of the following is not true?
| Overhead costing accuracy is improved by the use of multiple departmental rates rather than a single overhead rate. | |
| The departmental overhead method assigns overhead on the basis of volume related measures. | |
| The departmental overhead rate method is more costly to implement than the traditional overhead rate method. | |
| The departmental overhead rate method is more refined than the plantwide overhead rate method. | |
| The departmental overhead rate method does not assign overhead on the basis of volume related measures. |