Mt. Royal Cake Company produces gourmet cakes for sale to high end grocery stores and restaurants. They make a variety of cakes, from standard (but yummy) layer cakes to quirky one of a kind designs with multiple types of icing and decorating. They currently use a job order costing system to apply overhead costs to jobs with a single allocation rate for overhead based on the number of cakes in the order. Overhead costs include supervision, equipment maintenance, and packaging. They are considering moving to an activity based costing system, with three cost pools for overhead, including mixing, decorating, and packaging. How could the company potentially benefit from adopting activity based costing for jobs? What is the downside to changing? What would you recommend? Please write in paragraph form with reasonably appropriate grammar and spelling. Do not copy from the textbook