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Platt Products manufactures three products, the production data for which in 2021 are shown in the table below: Manufacturing overbeads have been allocated to activity-based cost pools. The amounts recorded for each activity and the level of the related cost driver identified by Platt Produets' accountants were as follows: Activity (a) Calculate the unit product cost using the identified cost drivers to allocate overbeads to the three products. (b) 2021 is the first year that Platt Products has recorded overhead cost using activitybased classifications. Previously labour bours were used to allocate all overheads to products. Calculate the unit product cost for A,B and C using this approach. (c) Compare the results of estimating product costs using the different methods in (a) and (b), and explain any differences in the estimates for each product. (d) Discuss the difficulties of identifying suitable cost drivers for overhead costs in practice