BDA Fabrications Limited Has Three Stages in Its Production Process

BDA Fabrications Limited has three stages in its production process: machining, painting and finishing.Each of these stages is treated as a cost centre.The company employs two production supervisors.One spends her time entirely in the machining department, whereas the other divides his time equally between the three departments. Which one of the following statements is correct?
The process of identifying the indirect production overhead of supervisors' salaries with the individual cost centres is known as cost:

A) grouping
B) allocation
C) identification
D) apportionment