Which of the following statements describes the allocation base?

A company has recently deployed Microsoft Dynamics 365 Finance. You have been hired as a Functional Consultant. Your role will include the management of the Dynamics 365 Finance system and to provide training for members of the Accounts team.
You are providing training on the cost accounting module in the Dynamics 365 Finance system.
Which of the following statements describes the allocation base?
A. Used to measure and quantify activities, such as machine hours that are used, kilowatt hours that are consumed, or square footage that is occupied.
B. Defined by calendar, currency, and cost element dimension, it controls processes and policies for measuring costs.
C. Used as a function to track and categorize costs.
D. Classifies costs according to their behavior in relation to changes in key business activities.

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