Overton Enterprises is converting to an activity$-$based costing system. It wishes to depict the various activities in its manufacturing process along with the activities' relationships. Which of the following is a tool that the company can use to accomplish this task?

A$.$ Process organizers.

B$.$ Activity relationship charts $($ARCs$).$

C$.$ Simulation games.

D$.$ Decision trees.

E$.$ Storyboards.