Select the best answer for the question.

$14.$ The basic difference between a first$-$stage cost allocation and a second$-$stage cost allocation is that

A$.$ when used in an ABC system, the first stage assigns costs to activities.

B$.$ the first stage prohibits firms from aligning the allocation of costs with the use of resources.

C$.$ predetermined overhead rates are used in first$-$stage cost allocations but not in second$-$stage cost allocations.

D$.$ cost pools aren't used in first$-$stage cost allocations.