Which Method(s) Do Traditional Accounting Systems Use to Assign the Following

Short Answer

Which method(s) do traditional accounting systems use to assign the following costs to cost objects (departments or units)?
$\begin{array}{lll}& \underline{\text {Direct Costs}}& \underline{\text {Overhead Costs}}\\\end{array}$
A) $\begin{array}{lll}& \text { Allocate } && \text { Trace } \\\end{array}$
B) $\begin{array}{lll}& \text { Trace } & &&\text { Allocate } \\\end{array}$
C) $\begin{array}{lll} & \text { Allocate } && \text { Allocate } \\\end{array}$
D) $\begin{array}{lll}& \text { Trace } &&& \text { Trace }\end{array}$