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Which Method(s) Do Traditional Accounting Systems Use to Assign the Following

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Which method(s) do traditional accounting systems use to assign the following costs to cost objects (departments or units)?
Direct CostsOverhead Costs\begin{array}{lll}& \underline{\text {Direct Costs}}& \underline{\text {Overhead Costs}}\\\end{array}
A)  Allocate  Trace \begin{array}{lll}& \text { Allocate } && \text { Trace } \\\end{array}
B)  Trace  Allocate \begin{array}{lll}& \text { Trace } & &&\text { Allocate } \\\end{array}
C)  Allocate  Allocate \begin{array}{lll} & \text { Allocate } && \text { Allocate } \\\end{array}
D)  Trace  Trace \begin{array}{lll}& \text { Trace } &&& \text { Trace }\end{array}


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