What is the proper order of tasks in an ABC system?

A. identify the cost drivers, assign the costs to the products, calculate the overhead application rate for each cost pool, identify the cost pools
B. assign the costs to the products, identify the cost drivers, calculate the overhead application rate for each cost pool, identify the cost pools
C. identify the cost drivers, identify the cost pools, calculate the overhead application rate for each cost pool, assign the costs to the products
D. identify the cost pools, identify the cost drivers, calculate the overhead application rate for each cost pool, assign the costs to the products