design an activity based cost system requires


Design an activity based cost system requires that:
a) the job bid process redesigned
b) resource costs be linked to the activities performed
c)the cost of activities be linked to cost objects
d) resource costs be linked to the activities performed and the cost of activities be linked to the cost objects.

I believe it is (d) because of the cause and effect relationship. Please help

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Basic Statistics: design an activity based cost system requires
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