Part II Due to the increased intensity of competition, the company is contemplating the activity- based costing method to help understand and control its costs better. The following are the costing and operating details collected for the pilot testing purpose. Material Handling QA Total Documentation $750,000 $1,100.000 $1,850,000 Fork Lift Truck Depreciation $500.000 $250.000 $750.000 Palletizing $1,250.000 $1,250.000 Inspection $650.000 $650.000 $2,500.000 $2,000,000 $4,500.000 Plushics Dolls Animals Total Number of process checklist forms 7 17 13 37 Fork Lift Truck Hours 15 35 25 75 Number of pallets 25 145 80 250 Number of inspection hours 400 1.100 1.000 2.500 Required: Compute the activity-based cost allocated to all products. Would you recommend for the change to ABC? Explain. (15 marks)