If a department identifies more than one cost driver for overhead costs, the department ideally should _____. A) put 80 percent of the cost into one pool and 20 percent into a second pool B) select a single cost driver C) create as many cost pools as there are cost drivers D) allocate 80 percent of the costs with 20% of the cost drivers. The cost driver chosen for applying factory overhead costs should be the cost driver that _____. A) incurs the least administrative costs B) is easiest to understand C) is easiest to calculate D) causes most of the overhead costs In practice, companies generally prorate overhead variances when it would materially affect ______ and _____. A) inventory valuations: stock option plans B) stock option plans: manager bonuses C) inventory valuations: manager bonuses D) inventory valuations: net income