4. Which of the following cost allocation statements is correct ? (select all that apply) A) Cost pool refers to a grouping of similar overhead costs that need to be allocated. B) A cost driver is the basis on which a cost pool is allocated C) Allocation rate = cost driver/cost pool D) The first step in the allocation process is to identify the cost driver E) The theoretical basis for identifying cost drivers is the extant to which costs from a pool actually vary as the value of the driver changes