A well-designed activity-based costing system starts with

a. identifying the activity-cost pools.
b. computing the activity-based overhead rate.
c. assigning overhead costs to products.
d. analyzing the activities performed to manufacture a product.

The correct option is D.

Explanation:

A well-designed activity-based costing system starts with analyzing the activities performed to manufacture a product or providing the services. It requires monitoring and noting each and every which are undertaken to perform or complete any task. This analysis identify all the resource consuming activities.

Hence, Option D is correct which is to analyze the activities performed to manufacture a product.

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