When preparing the cash budget for the first quarter of the year (January, February, and March), the beginning cash balance of the quarter is equal to Select one: a. The beginning cash balance of January b. The beginning cash balance of March c. The ending cash balance of January d. The total of cash balances at the beginning of January, February, and March e. The ending cash balance of March The basic difference between a first-stage cost allocation and a second-stage cost allocation is that: Select one: a. the first stage prohibits firms from aligning the allocation of costs with the use of resources. b. cost pools are not used in first-stage cost allocations. c. when used in an ABC system, the first stage assigns costs to activities. d. none of the given answer. e. predetermined overhead rates are used in first-stage cost allocations but not in second-stage cost allocations.