right answer only please

Which of the following statements is true? 1.In the first-stage allocation in an ABC system, some costs may be allocated to a special cost pool that are not subsequently allocated to products or customers. 2. An activity rate of $512 per product design means that on average a product design consumes resources that cost $512. A) Only statement I is true. B) Only statement II is true. C) Both statements I and II are true. D) Neither statement is true