1 What are the implications of the change in the structure of manufacturing costs caused by the use of technology and robotics in the allocation (estimate) of general costs? 2 Assuming Rolls Roys decides to use a single rate of allocation of its indirect costs, what cost cause (driver cost) would you recommend? Explain 3. Assuming that LEGO decides to use a single rate of allocation of its indirect costs, what cost cause (cost driver) would you recommend? Explain  4. Explain how the activity costing system (ABC) can help a company like LEGO. 

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