Major Industries and Mega Manufacturing are both transitioning from a traditional costing system to activity-based costing. Major has just finished calculating its various activity-based overhead rates. If Mega is farther along in the ABC implementation process than Major, then Mega must be doing which of the following? A : Choosing the appropriate cost driver for each of its identified cost pools

B : Allocating overhead costs to each of the products it manufactures

C : Assigning overhead costs to each of the cost pools it has identified

D : Identifying and classifying the activities involved in the manufacture of each of its products