3M Company implemented an ABC system to improve cost allocation accuracy and enhance decision-making processes. The ABC implementation involves identifying cost drivers for various activities and allocating overhead costs accordingly. The cost accountant collected data on activity costs and identified the following cost drivers:

• Number of research projects
• Number of product lines
• Complexity of manufacturing processes
• Volume of customer orders

Develop an ABC system tailored to 3M Company's operations and allocate overhead costs to each cost pool using the appropriate cost drivers.