Which of the following statements about predetermined overhead absorption rates are not true?
A、Using a predetermined rate avoids the problem associated with choosing an appropriate absorption base.
B、Using a predetermined rate avoids problems of under/over-absorbed overheads because a constant overhead rate is available.
C、Using a predetermined rate offers the administrative convenience of being able to record full production costs sooner.
D、Using a predetermined rate can not avoid the fluctuations in unit costs when the activity level fluctuates.