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The National Energy Solution Limited is currently using a plant wide overhead rate to absorb all its overheads. The overhead is currently based on machine hours, however, management wants to explore an activity based costing system (ABC) in tandem with target costing. The current overhead absorption rate is $20 per machine hours and the entity budgeted 5 million machine hours for the period. However, on further analysis by the entity's management accountant it was advised that total budgeted overheads comprise inspection, set up and material handling in addition to the machining cost. The machining cost comprise half of the total budgeted overheard. Meanwhile inspection is-one fifth of machining cost. St up cost is considered twice that of inspection and material handling cost is exactly the same as set up cost. Below are the relevant drivers and budgeted activities for each: The management team currently wants a better understanding of its overheads. However, the actual activity levels were presented for discussion. For the entire year the entity incurred 20% more than the number of inspections planned, 10% less production runs, but move materials 50% more than it anticipated. However, the number of machine hours was the same as budgeted