5-23 ABC, single production process costing, benefits and costs of ABC. John Bradshaw & Bros Ltd. manufactures different plastic toys for kindergartens in Lagos, Nigeria. Details of the toy production budget for the next accounting year are as follows. Note all costs are presented using the currency of Nigeria i.e., Nigerian Naira (N): Cost Drivers Budgeted Volume Activity Pools Budgeted Overheads Material orders 12,500 Number of orders 6,200 Packaging and handling 25,500 Number of packaging and 3,750 handling Machine set-ups 10,100 Number of set-ups 800 Service costs 25,400 Service hours 6,500 Quality control checks 14,800 Number of checks 3,600 Machine costs 40,200 Number of machine-hours 4,000 The estimated activities for manufacturing its Transformer toy products for the last financial year are presented here: Required