Overhead rate method does not assign

Question

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.