Which of the following statements is true? 1. First-stage allocations in an ABC system should not be based on the opinions of employees about how costs should be distributed among activity cost pools. 2. In an ABC system, departmental managers are typically interviewed to determine how the departmental non-personnel costs should be distributed across the activity cost pools. 3. Direct materials costs are usually excluded from the costs that are allocated to activity cost pools in an activity-based costing system

Whikh of the following statements is tyue