Instructions for Part 4 (Chapter 17) (a) For each of these cost pools, what would be the likely activity cost driver? (b) Using the following information, determine the overhead rates and the actual cost assigned for each of the activity cost pools in a possible ABC system for your company. (c) (1) The results of ABC can provide a more accurate picture of costs. Discuss the value of your company using this system to determine overhead costs. (2) How might using ABC affect the decision making at your company