Which of the following is the first step in the cost-allocation decision process?

Select one:

a.Identify the relevant indirect costs included in the cost pool(s) or numerator(s).

b.Identify the direct inputs that are already measured.

c.Calculate the cost-allocation rate for each indirect cost pool.

d.Analyze the alternatives and select the best one for the denominator.

e.Identify the purpose of the cost allocation.