ABC Company consists of three departments: A, B and C. Which cost driver is the manager of Department B likely to prefer for allocating overhead costs? A B 3,200 3,100 C 2,300 Machine Hours Units Produced Square Footage 350,000 230,000 510,000 25,000 59,000 52,000 Machine Hours Units Produced All of these drivers would be equally desirable to Department A's manager. Square Footage