Diamond Cleats Co. manufactures cleats for base ball shoes. It has outlined the following overhead cost drivers: Overhead Cost Budgeted Level for Cost Driver $78,000 188,000 1,200 Overhead Cost Cost Driver Pool Budgeted Quality Control Machine Time Materials Handling Miscellaneous Overhead Cost # of inspections Machine hours | # of Batches 1,200 800 50 5,000 Direct labor hours 59,000 Diamond Cleats Co. has an order for cleats that has the following production requirements 375 Number of Inspections 220 Number of Batches Direct Labor Hours 840 ABC costing helps an organization implement its strategy through all of the following means exceot O Providing accurate cost information identifying the most profitable products and customers. Helping improve cycle time 0 Identifying value added and non-value added activities O Providing a basis for effective utilization of capacity