Which of the Following Is a True Statement with Regard

Which of the following is a true statement with regard to the terms used when referring to manufacturing costs and the transfer of these costs to departments and products?

A) Cost application refers to determining the number of cost drivers needed.
B) Cost assignment refers to transferring overhead costs to support and production departments.
C) Cost distribution refers to transferring overhead costs to support and production departments.
D) Allocating costs refers to determining which general ledger accounts to use in the journal entry process.