Which of the following is not a step involved in activity-based costing? Select one: O a. Identify the activities that consume resources and assign costs to those activities. O b. Assign costs to products by multiplying the cost driver rate by the volume of cost driver units consumed by the product. O c. none of the given answer. 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.