Assume that a company produces two products in a manufacturing plant. One is a low volume specialty product that is produced on a demand pull basis, while the other is a high volume product that is produced on a push basis for inventory. A production volume based cost allocation system would tend to

• A. Accurately reflect the product cost of the two products.
• B. Overstate the product cost of the low volume product.
• C. Understate the product cost of the low volume product.
• D. Overstate the product cost of both products.