Which of the Following Statements Regarding Manufacturing Overhead Allocation Is

Multiple Choice

Which of the following statements regarding manufacturing overhead allocation is FALSE?

A) It includes all manufacturing costs that cannot be directly traced to a product or service.
B) Total costs are unknown at the end of the accounting period.
C) Allocated amounts are debited to Work-in-Process.
D) The costs can be grouped in either a single indirect-cost pool or in multiple indirect-cost pools.