Calculate the activity rates for each cost pool in Hazelnut's ABC system. Calculate the amount of overhead that Hazelnut will assign to basic line if it uses an ABC system. Determine the amount of overhead Hazelnut will assign to the luxury line if it uses an ABC system. Compare the results for a traditional system with that of an ABC system. Which do you think is more accurate? Traditional System Calculate the activity rates for each cost pool in Hazelnut's ABC system. Calculate the amount of overhead that Hazelnut will assign to basic line if it uses an ABC system. Determine the amount of overhead Hazelnut will assign to the luxury line if it uses an ABC system. Compare the results for a traditional system with that of an ABC system. Which do you think is more accurate? Traditional System