Cardinal Manufacturing is switching from a traditional costing system to activity-based costing. Cardinals management has just finished identifying the appropriate drivers for each of its seven cost pools. What is managements next step in putting the ABC system into place?

A : Calculating the activity-based overhead rate for each of the different products the firm manufactures.

B : Calculating the activity-based overhead rate for each of the seven cost pools.

C : Allocating overhead costs to each of the seven cost pools.

D : Allocating overhead costs to each of the different products the firm manufactures.