Following are the steps in the activity-based cost allocation:a) Identification of the main activitiesb) Collection of cost poolc) Determination of the activity cost driversd) Calculation of activity driver ratee) Charging the cost of activities to productsSelect the correct sequence of the above steps:

• A. a, b, c, e, d
• B. a, b, e, d, c
• C. a, b, c, d, e
• D. a, d, c, b, e