Identifying Resources, the First Step in the Activity-Based Budgeting Process

Identifying resources, the first step in the activity-based budgeting process, is designed to fulfill all of the following EXCEPT

A) Identify the number of resources available,
B) Identify total expense associated with the resources employed,
C) Identify the average cost per resource employed,
D) Identify the average cost per activity
E) g., average salary medicine dispensed