Assume that you would like to apply Activity Based Costing, which one should be followed;

Select one:

a. First, determine overhead costs. Second, identify activities. Third, identify resource drivers to assign overhead costs to activities. Fourth, identify activity drivers

b. First, determine overhead costs. Second, identify activities. Third, identify activity drivers to assign overhead costs to activities. Fourth, identify resource drivers

c. First, identify activity drivers. Second, identify activities. Third, determine overhead costs. Fourth, determine resource drivers

d. First, determine overhead costs. Second, identify activity drivers. Third, use activity drivers to assign overhead costs to activities. Fourth, identify activities