In a time$-$driven ABC system, once the managers determine the cost per unit of supplying resources to activities, the next step would be

Option A

for managers to determine how long an employee takes to do an activity.

Option B

assign costs of a department$$s resources to the customer who uses the services.

Option C

for managers to determine the time it takes to carry out one unit of each kind of activity.

Option D

attempt to estimate practical capacity.