When Determining Product Cost,the Last Step in the Traditional Approach

Multiple Choice

When determining product cost,the last step in the traditional approach to cost allocation is ________.

A) divide costs in each producing department into direct costs and indirect costs
B) trace direct costs to products
C) select cost pools and cost allocation bases in each production department and assign indirect department costs to the appropriate cost pool
D) allocate the costs in each cost pool to the product in proportion to the usage of the related cost-allocation base