The dual $-$ rate cost $-$ allocation method classifies costs in each cost pool into a:

A$.$ variable $-$ cost pool and a fixed $-$ cost pool

B$.$ budgeted $-$ cost pool and an actual $-$ cost pool

C$.$ direct $-$ cost pool and an indirect $-$ cost pool

D$.$ direct $-$ cost pool and a reciprocal $-$ tost pool