Under the traditional approach to cost allocation, which of the following steps is NOT used in allocating costs to products? A. Trace the direct costs to the appropriate products. B. Divide the costs in each producing department, including allocated costs, into direct costs and indirect costs. C. Collect relevant data concerning costs and the physical flow of cost - allocation base units among resources and activities. D. Select cost pools and cost - allocation bases in each producing department and assign all indirect costs to the appropriate cost pool