Which One of the Following Lists the Major Steps in Activity-Based

Which one of the following lists the major steps in activity-based management in the correct order?

A) Determine major activities, form cost pools, evaluate the performance of the activities, and identify ways to improve the activities
B) Determine major activities, identify resources used by each activity, evaluate the performance of the activities, and identify ways to improve the activities
C) Determine major activities, identify ways to improve the activities, evaluate the performance of the activities, and identify resources used by each activity
D) Determine major activities, evaluate the performance of activities, form cost pools, and identify ways to improve the activities