Instead of a plantwide predetermined overhead rate, companies can base the allocation of overhead an ABC With the ABC costing system, the company determines activity cost pooks. and sctivity measures - which are often the \# of the cost dive ie, number of employeos, etc. Based on the fictitious information given below, complete the first stage allocation of costs to activity cost pools. The following costs will be assigned uxing the ABC system: The distribution of resource consumption across the activity cost pools is as follows