After attending the new training on Activity Based Costing, the manager of Great Little Ones Pty Ltd wants to adapt ABC costing method. Their accountant advised them they could allocate overheads to the following activities and use cost drivers as below: Cost Drivers ABC Costing Cost ($) Cost drivers <2 2-3 3-5 Total years years years old old old Cooking $50,000 The number of Imeals 235 470 470 1175 Administration $100,000 The number of tasks 450 500 300 1250 Occupancy $350,000 The number of 30 40 40 110 square meters used Total indirect $500,000 cost