Explain the difference in the per-unit overhead allocated to each product under the multiple production department factory overhead rate and activity-based costing methods. A) Snowboards have fewer production control and number of moves than do skis, so skis have higher activity costs per unit. B) The activity-based overhead allocation reveals that snowboards are more costly on a per-unit basis than are the skis. C) The multiple production department factory overhead rate method distorts the unit costs. D) The activity-based method separately accounts for the production control and materials handling activity costs, decreasing cost distortion.