please answer all the question.

A. Versatile Plastics LLC is a company which manufactures and sells plastic containers, furniture, toys, etc. It is planning to introduce ABC method of costing to refine its existing system. The details of various costs involved is given below: Cost Pool Amount - OMR Engineering 75000 Setups 66000 Labor 55000 Inspection 44000 Factory lease 12000 Factory utilities 35000 Advertising 25000 Training 20000 Demand Creation 12000 Maintenance of 48000 leaves The following cost drivers and their capacities have been identified: Activity driver Practical Capacity Labor hours 5000 Setup hours Engineering hours Inspection hours 2000 Machine hours 8000 Number of employees 600 Percentage increase in 20000 sales 3000 1500 The cost of the facility-level activities is assigned using machine hours. You are required to create homogeneous cost pools. Identify the activities that belong to each pool and the activity driver that will be used for computing pool rates (5 Maris) B. Justify the implementation of ABC method of costing in Versatile Plastics LLC by explaining any FIVE important advantages that will occur to the company with appropriate examples