Direct tabor or machine hours may not be the appropriate cost driver for overhead in all areas of manufacturing due to the complesities of many manufacturing procesies. Many companies use acthity bated conting (Aoci which uses multiple drivers fiterris that consume resources) rather than just one driver to apply overliead to their activites. With ABC. a company can use a cost driver that has a direct causeleltect relationblp in its applied overbead costs Waterways looked into ABC as a method of costing because of the varicly of items it produces and the many different activities in Which it is involved. The activities listed below area sample of pesslble cost pools for Waterways. Uing the following infermation detereine the overhead rates and the actual cost arigned far each at the activity cout pools in a posvele AnC system for Waterwars (Round animeri te 2 decimal ploces, es 1725 ) Using the following information, determine the overhead rates and the actual cost assigned for each of the activity cost pools in a possible ABC system for Waterways. (Round answers to 2 decimal ploces, e.g. 12.25) How would you classify each of the following activities by level- init level, batch level, product level or facility level? Testing of products (it all items are tested) Testing of products (ff allitems are tested) \begin{tabular}{l|l|} Testing of products (if all items are not tested) & Product \\ Besigning new products: \\ Unit \\ Dacility \end{tabular} Packaging Moldine Assembling. Depreciation Mackine maintenance Advertiving Equipanent setups Electricity required to run equipment Requisitioning moterials