based costing (ABC) which uses multiple drivers (items that comsume resources) rather than just one driver to apply overhead to their activities With ABC a company can use a cost driver that has a direct pools for Waterways Assembling Billing Plant supervision Product design lanitorial Machine setups Molding Packaging Testing places, e.g 12.24.) Use of Cost Estimated Drivers per Actual Use of Activity Cost Pools 2060.910 13470 13453 1,830.800 36616000 36,617000 2.467 NA traced directly Machining (all machine use) Machine hours Customer orders 32.500 2500 Number of orders none (direct 22400 22.620 Overhead Activity Cost Pools