Ideally, if a department has more than one cost-allocation base for overhead costs, it should ________.

	A.	use only one cost-allocation base with the highest amount of overhead costs
	B.	accumulate a separate cost pool for each cost-allocation base and put the overhead costs into the appropriate cost pool
	C.	use only two cost-allocation bases with the highest amount of overhead costs
	D.	determine the budgeted overhead rate using the budgeted overhead costs and the budgeted amount of only one cost driver