Which of the Following Steps Is Not One of the Four

Which of the following steps is not one of the four steps of developing a budgeted fixed overhead rate?

A) Choose the period to use for the budget.
B) Select the cut-off parameters of the fixed overhead cost allocations.
C) Select the cost-allocation bases to use in allocating fixed overhead costs to output produced.
D) Compute the rate per unit of each cost allocation base used to allocate fixed overhead costs to output produced.
E) Identify the fixed overhead costs associated with each cost allocation base.