Which of the Following Is Part of the Approach to Computing

Which of the following is part of the approach to computing the budgeted indirect cost allocation rate?

A) identify the costs which are part of the indirect cost pool
B) identify costs associated with the direct cost pool
C) estimate the cost items for direct cost pool
D) adjust the cost allocation base for variances
E) divide the total quantity of the cost allocation base into the total costs in the direct cost pool