Buzz Ltd is a toy manufacturer. For many years Buzz Ltd produced and sold just one toy, a plastic car, but it has recently started to produce and sell a range of different toys including trains, buses, trucks, and caravans. Buzz Ltd is concerned that its current traditional system of allocating overheads is leading to inaccurate product costs. Describe Activity Based Costing and explain why it may be useful for a company such as Buzz Ltd. (maximum 350 words)