please help me with the right option 12

Activity-based costing (ABC) is a costing technique that uses a two-stage allocation process. Which of the following statements best describes these two stages? Select one: O a. Indirect costs are assigned to activities, and then to the products based upon the direct cost resources used by the activities. O b. The costs are assigned to departments, and then to the products based upon their use of activity resources. O c. none of the given answer. O d. Direct costs are allocated to the production departments based on a predetermined overhead rate. O e. The costs are assigned to activities, and then to the products based upon their use of the activities