Which of the Following Is Not a Step Involved in Activity-Based

Multiple Choice

Which of the following is not a step involved in activity-based costing?

A) Identify the activities that consume resources and assign costs to those activities.
B) Determine how to reduce the costs of making products by cutting activities.
C) Assign costs to products by multiplying the cost driver rate by the volume of cost driver units consumed by the product.
D) Compute a cost rate per cost driver unit or transaction.