A. Why do managers allocate overhead costs to products? B. Describe the three methods of allocating overhead costs. C. What is a cost pool, and how does it relate to allocating overhead to products? D. What is the difference between an activity and a cost driver? E. What are some advantages of using an activity-based costing system? F. What are some disadvantages of using an activity-based costing system? G. What is the difference between a value-added activity and a non-value-added activity