Consider the following statements about the two-stage cost allocation process.

i. Costs in various cost pools are distributed to all departments, including support and production departments.

ii. Support department costs are allocated to production departments.

iii. Costs are assigned to each production department that has worked on the product.

Which statement above represent Stage one?

A.

i, ii and iii.

B.

ii.

C.

iii.

D.

i and ii.