Old testiment is the answer
Answer:
is a two-stage overhead cost allocation system that identifies activity cost pools and cost drivers.
Explanation:
Normally two stage allocation cost consists of certain steps. First, it is necessary to identify indirect costs that all the implied departments could carry even including the production department. Then, it would be necessary to calculate al the indirect and direct costs necessary to develop the final product including hours of work, machinery, and all the necessary elements implied for the final development.