The allies agreed Germany should be divided, everything else like how the land would actually be divided/ money/ army they disagreed on. Britain and America wanted to rebuild the German economy and eventually have them as an ally, where as Stalin wanted Germany weak, defeated and demilitarised so Russia could not be attacked again.
The Allies learned their lesson from WWI by not punishing Germany too harshly. Instead, they focused on rebuilding Germany's infrastructure and economy and they also wanted to create the United Nations to be able to sort out conflicts between nations to prevent another war from happening
I believe it is A) Input because input costs means the cost of direct material, direct labor, and other overhead items devoted to the production of a good or service.
