The Following List Includes Descriptions of the Steps in the Six-Step

Multiple Choice

The following list includes descriptions of the steps in the six-step process to allocate support department costs to production departments. Which of the following descriptions is incorrectly paired to the step number?

A) Step 1: Apply production department costs to products.
B) Step 2: Select a cost driver for each department.
C) Step 3: Determine the usage of the support department cost river by each department.
D) Step 4: Determine the percentage usage of support department cost drivers by each department.