Allocate overhead costs using ABC and analyze cost drivers.

Overhead Cost Pools	Total Overhead ($)	Cost Driver
Setup Costs	$180,000	Number of setups
Machine Maintenance	$250,000	Machine hours
Other Support Costs	$120,000	Direct labor hours
Total Direct Costs	-	-

Requirements:

Allocate overhead costs to products using ABC with respective cost drivers.

Compare the overhead allocation with traditional costing methods.

Discuss how ABC enhances cost accuracy and decision-making.