The Steps in Developing an Activity-Based Costing System Are as Follows

The steps in developing an activity-based costing system are as follows EXCEPT:

A) Identify which areas (e.g., programs or services) will be subjected to activity based costing and determine how the results of activity-based costing will be used.
B) Control the costs.
C) Define the activities in the organization that produce the program or service being subjected to activity-based costing.
D) Link the cost of resources to specific activities through the use of resource