The most accurate statement is:
"In a federal system, the constitution allocates powers between states and the federal government, and in a unitary system, powers are lodged in the national government."
This statement correctly describes the distinction between federal and unitary systems of government. In a federal system, such as the United States, power is shared between a central authority and various constituent political units (like states), often defined and protected by a constitution. In contrast, a unitary system centralizes power in the national government, which may delegate authority to regional or local governments but can revoke that authority at any time.