Table 3: ABC Estimated Monthly Information 5 Activity Cost Pools Nonmanufacturing costs Eiggcsting Repair 8'. maintenance HR Ret?" 8' Transactions of Farilities Management Utilities Salary and bonus of GA staf'f 180,000 100,000 60,000 20.000 Rental and utility for GA 40,000 40.000 Salary of PAH sta'i'i 90,000 60,000 30.000 Rental and utility for FAH 30,000 30.000 Salary of IS staff 20,000 10,000 40,000 20.000 Depreciation of IS 120,000 80,000 20,000 20.000 Rental and utility for IS 50,000 50.000 Total 580,000 250,000 120,000 90,000 120,000 Activity driver for each cost pool Number of Value of properties Number of Area occupied Transactions employees [Square meters} Foldable Bikes Division 24,000 1.800.000 10 1,600 Electric Bikes Division 15,000 2.200.000 8 2,400 Total 40,000 4,000,000 13 4,000 The company is also exploring the use of activitybased costing technique to allocate the noninmufactui'ing overhead. The accounts department has gathered the following estimated monthly information: Q8. For non-manufacturing cost allocations, there are different methods such as the direct, step-down and ABC methods mentioned above, explain the rational of the each of the three methods. T'Q'J'hich method(s) would you suggest the company to use?J Explain your recommendation. (21} marks) Q9. Design a balanced scorecard for the company. Explain and highlight your key considerations when designing the scorecard and the key performance indicators (with examples of measures in each perspective) for the dis-'ision. If necessary, you may use any reasonable assumed gures. (20 marks)