Allocate overhead costs using activity-based costing (ABC) and traditional costing methods.

Cost Pools	Total Costs ($)
Facility Maintenance	$400,000
Administrative Costs	$200,000
Total Direct Costs	-

Requirements:

Allocate overhead costs using activity-based costing with the following cost drivers: square footage for facility maintenance and number of employees for administrative costs.

Compare the overhead allocation using traditional costing methods.

Analyze how the choice of cost allocation method affects cost control and decision-making.