(b) You are the Chief Financial Officer (CFO) of a not-for-profit health care organisation called Thomian Healthcare. Using insights from the Boston Children Hospital case, design a time-driven activity-based costing (TDABC) system for Thomian Healthcare.

[NB: your answer should merely use insights you learnt from the Boston Children's Hospital (BCH) case to help you design your TDABC system rather than discuss in depth the BCH case. In other words, you should focus more on the design and implementation of the TDABC system] (15 marks)