85. Implement activity-based costing for a retail company with the following data:

Activity	Total Cost ($)	Cost Driver	Cost Driver Quantity
Activity 1	90,000	Number of Transactions	40,000
Activity 2	80,000	Shelf Space	2,000 square feet
Activity 3	100,000	Customer Visits	20,000

Requirements:

• Calculate the cost per unit of the cost driver for each activity.
• Assign overhead costs to products using activity rates.
• Present the allocation process in a table format.
• Discuss the advantages of ABC over traditional costing methods.
• Identify potential limitations of ABC implementation.
• Provide recommendations for effective implementation.