RST Manufacturing produces three products: X, Y, and Z. The following data is provided:

Activity	Cost ($)	Cost Driver	Product X	Product Y	Product Z
Machine setups	50,000	Number of setups	15	25	35
Quality inspections	40,000	Number of inspections	10	20	30
Material handling	30,000	Number of movements	15	25	35

Required: a. Calculate the cost per activity for each cost driver. b. Determine the total cost assigned to each product using activity-based costing. c. Compare the costs assigned using ABC with traditional costing (assume overheads are allocated based on direct labor hours: 700 hours for Product X, 600 hours for Product Y, and 500 hours for Product Z). d. Discuss the benefits and challenges of implementing activity-based costing.