Champions Turf manufactures customized field turf for college and pro football stadiums. Their cost system is designed to report a cost for each stadium field they create. They split overhead into four overhead pools, each with its own activity driver (direct labor for manufacturing, direct labor for assembly, direct material dollars, machine time for manufacturing and machine time for assembly). Each pool includes both fixed and variable costs. They calculate a predetermined overhead rate from their budget based on practical capacity, but allocate overhead to each order based on actual driver use.Which of the following two terms best describes Champions' costing system?Group of answer choicesVariable costingAbsorption costing