The basic difference between a single$-$stage cost allocation and a two$-$stage cost allocation is

that:

A$)$ cost pools are not used in single$-$stage cost allocations.

B$)$ predetermined overhead rates are used in single$-$stage cost allocations but not in two$-$

stage cost allocations.

C$)$ the first stage prohibits firms from aligning the allocation of costs with the use of

resources.

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