Tony Corporation currently uses traditional costing system, applying $300,000 of overhead to products X and Y on the basis of direct labor hours. The firm is considering a shift to activity-based costing and the creation of individual activity pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the activity pools and respective driver volumes can be given as. Activity 1 Activity 2 Activity 3 Product (Driver: DLH) (Driver: SU) (Driver: PC) X 400 25 1,300 600 75 700 Activity $60,000 $140,000 $100,000 Cost It is Select one: a.first-stage and direct labor hours (DLH), production setups (SU), and number of parts components are activity drivers b.second-stage and direct labor hours (DLH), production setups (SU), and number of parts components are resource drivers c.first- direct labor hours (DLH), production setups (SU), and number of parts stage and components are resource drivers d.second-stage and direct labor hours (DLH), production setups (SU), and number of parts components are activity drivers