Answer:
The correct answer is the option B: Activity relationship charts (ARCs).
Explanation:
To begin with, ''activity-based costing system'' is the name that receives a costing method that focuses in the identification of activities and proper assignment of the them to the products and services according to the actual consumption by each. Moreover, the main purpose of this model is to assign more indirect costs into direct costs.
To continue, the ''activity relationship chart'' is a tabular that displays the closeness rating among all pairs of activities and therefore that this tool is the most suitable for the company to accomplish the task of converting into an activity-based costing system.
