Need help answering this question cannot decide if it is option A or C

Requirement 3, If you were a manager, which cost estimate would provide you more usefut infocmation? How might you use this information? The cost estimate based on the would provide more uselut informution because this cost estimate takes into account This information can be used to the extent to which each product uses the different manufacturing departments the machine hours used by each product the types of activities used by each product and the extent to which the activities are used