The four steps used to allocate producing department activity cost pools using

The four steps used to allocate producing department activity cost pools using the ABC approach are what?

A) step 1: divide the costs in each producing department

step 2: trace the direct costs to the appropriate products or services.

step 3: determine the key components of the system

step 4: calculate and interpret the ABC info

B) step1:divide the costs in each producing department

step 2: develope the relationships between recources activities and cost objects

step 3: apply variable costs on the basis of the actual amount of the cost allocation base

step 4:calculate and interpret the new ABC info

C) step 1: determine key components of the system

step 2: develop the relationships between resources activities and cost objects

step 3: collect relevent data concerning costs and the physical flow of cost allocation base units amount activities

step 4:calculate and interpret the new ABC info

D) step 1: collect relevent data concerning costs

step 2: select cost pools and related cost allocation bases in each production department and assign departmental costs to the appropriate cost pool

step 3: apply fixed costs on the basis of the budgeted amount of the cost allocation base

step 4: calculate and interpret the new ABC info.