The correct answer is：A
4, 5, 3, 2, 1
Identify major activities within each department which create cost 4
Create a cost centre/cost pool for each activity – ‘the activity cost pool’ 5
Determine what causes the cost of each activity – the ‘cost driver’ 3
Calculate the absorption rate for each ‘cost driver’ 2
Calculate the overhead cost per unit of CB and TJ 1
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