If a Company Chooses to Spread Overapplied or Underapplied Overhead $\textbf{ not }$

If a company chooses to spread overapplied or underapplied overhead to all the accounts that contain applied overhead,which of the following is $\textbf{ not }$ a step in the process?

A) Add the ending balances in all the accounts.
B) Calculate the percentage of each to the total.
C) Multiply each percentage by the underapplied or overapplied amount.
D) All of these ans choices are steps in the process.