Implement ABC and allocate costs for a manufacturing company.

Overhead Cost Pools	Total Overhead ($)	Cost Driver
Setup Costs	$200,000	Number of setups
Machine Maintenance	$300,000	Machine hours
Other Support Costs	$150,000	Direct labor hours
Total Direct Costs	-	-

Requirements:

Apply activity-based costing to allocate overhead costs based on cost drivers.

Compare the cost allocations under ABC with traditional costing methods.

Evaluate the advantages of ABC in enhancing cost accuracy and resource allocation.

Provide recommendations on implementing ABC effectively in the organization.