Which of the following is not a step involved in activity-based costing? Select one: Oa. Assign costs to products by multiplying the cost driver rate by the volume of cost driver units consumed by the product. Ob. none of the given answer. Oc. Identify the activities that consume resources and assign costs to those activities. O d. Compute a cost rate per cost driver unit or transaction. O e. Determine how to reduce the costs of making products by cutting activities.