Assigning Manufacturing Overhead Cost to Activity Pools Is Referred to as First-Stage

Multiple Choice

Assigning manufacturing overhead cost to activity pools is referred to as first-stage allocation because

A) Costs are assigned first to the activity pools before being assigned to cost objects.
B) Costs are assigned first to the activity pools before being assigned to cost drivers.
C) Costs are assigned first to the activity pools before being assigned to activity drivers.
D) Costs are assigned first to the activity pools before being assigned to activity objects.