How are costs of various overhead resources allocated to products, services, or customers in an ABC system? OA First, manageen identify the key activities in the organization, and they colect overhead costs for each activity Cost drivers are translated for each activity, and those cost drivers are ined to allocate the costs to the products, services of customers OB. First, managers identify the key activities in the organisation, and they colectie cuts for each activity Then the cost drivers are selected for each activity based on the budgeted sales method, which allocated costs in proportion to budgeted as even though the costs do not vary in proportionales OC Foru, managers idently the boy activities in the rain and the collect ovated costs for each activity Thon och activity costs wro alocated in proportion to the amounts for which the produce sold OD. None of the above