The correct answer is: C. cost driver for each activity.
A cost driver is a factor that causes or contributes to a change in the cost of an activity. By identifying the cost drivers for each activity, accountants can better understand the costs associated with those activities and make more informed decisions about how to allocate resources.
Option A, goodness of each activity, is not relevant to activity-based costing. Activity-based costing is a method of allocating costs to products or services based on the activities that are required to produce them. The goodness of an activity is not relevant to this process.
Option B, handling of each activity, is also not relevant to activity-based costing. The way in which an activity is handled does not affect the cost of the activity.
Option D, cost object for each activity, is partially correct. The cost object for each activity is the product or service that is being produced. However, identifying the cost object is not sufficient for implementing activity-based costing. It is also necessary to identify the cost drivers for each activity.
Therefore, the correct answer is C. cost driver for each activity.