The Following Tasks Are Associated with an Activity-Based Costing System

The following tasks are associated with an activity-based costing system: 1-Calculation of pool rates
2-Identification of cost drivers
3-Assignment of cost to products
4-Identification of cost pools
Which of the following choices correctly expresses the proper order of the preceding tasks?

A) 1, 2, 3, 4.
B) 2, 4, 1, 3.
C) 3, 4, 2, 1.
D) 4, 2, 1, 3.
E) 4, 2, 3, 1.