Select the Implementing Activity-Based Costing Sub-Element from the Right Column

Short Answer

Select the Implementing Activity-Based Costing sub-element from the right column that most closely relates to the main implementation step in the left column.
A)Create a steering committee
B)Organize elements of costs as material costs or activity costs
C)Provide training
D)Develop conversion strategy
E)Consider people issues like performance measures
F)Create cross-functional teams
-Design the ABC System