- 14. Traditional and activity-based costing. Use the information in Exhibit 12.14 to answer these questions. a. What is the per unit cost of an initial, regular, and intensive visit using the conventional and ABC approaches? b. What is the total cost of initial, regular, and intensive visits using the conventional and ABC approaches? EXHIBIT 12.14 DATA FORTRADITIONAL AND ABC COST ALLOCATION IM DROBLEM 12.14 2y2g (2) Basic data: actual annual operating results of cost drivers to be used to assign ABC overhead cost