Develop a model for H-T to use if it considers adopting ABC at the Yorkshire plant’s production department. Your model should include identification of activities and cost drivers for which standards should be developed. To defend the cost drivers used, relate them to the tableau de bord and corporate strategy targets that you developed in the assignment ‘Implementing and Monitoring Strategy’. Allocating costs in a multicultural company Answer the following questions about the Essonnes plant site. 8 Recommend a method that H-T should use in allocating its joint production costs. Explain how this method would be useful in monitoring company strategy.