Carreclerc is considering changing the method of allocating its indirect costs and implementing an ABC method. To this end, an analysis of the main activities and their respective costs has been carried out (2020 annual data): Activity Activity description Total Activity Cost Cost driver Processing returns Processing the return of empty bottles to the store 4 800 Placing orders Placing purchase orders with suppliers 62 400 Directly assigned to the Beverage product line 624 orders Managing deliveries Unloading and reception 100 800 1260 deliveries of goods Placing on shelves Placing merchandise on the shelf and replenishing 69 120 3 456 hours spent shelves Assisting customers Provide assistance to customers 122 880 614 400 items sold In addition, the following information was also collected (2020 annual data): Beverages Fresh Products Canned products Cost to manage returned bottles 4 800 0 0 Number of orders 1441 336 1441 Number of deliveries received 120 876 2641 Number of hours spent putting 216 b 2160 h 1080 h merchandise on shelves i Number of items sold 50 400 u 441 600 u 122 400 u Question 3: What is the cost driver unit cost for each activity? Question 4: After allocating Store indirect costs of 360,000 to the 3 product lines using the ABC method, determine: The full cost of each product line The total profit generated by each product line The Profit rate of each product line 23