3.2 3.3 3.1.3 Discuss whether you agree with direct labour hours being used as a base to apply manufacturing overheads. Should you not agree, recommend a more appropriate traditional base for Biashara to use. Using activity-based costing as a basis for applying manufacturing [12} overhead cost to products, calculate the total amount of manufacturing overhead cost assigned to the Buna and Kahawa roasts for the year. The most critical step in activitybased costing is identifying cost [3} drivers. Define a costdriverand briefly discuss whether you agree with this statement or not