Similarly, Mr. Suncat has a couple of questions for you regarding the activity-based costing method. He has provided the following additional information: Expected Use of Cost Driver: Basic Wedding Cake 0.75 hour Expected Estimated Use of Cost Overhead Drvers $15,000 4.5 hours Expected Use of Cost Driver Multi-layer Wedding Cake 1.25 hours Expected Use of Cost Driver Custom Wedding Cake 2.5 hours Cost Pools Initial customer meeting Cost Drivers Number of hours spent with customer Number of purchase requisitions Direct Labor hours $15,000 Purchasing ingredients 1000 150 300 550 requisitions requisitions requisitions requisitions $40,000 5.5 hours 1.25 hour 2 hours 2.25 hours $70,000 9.5 hours 1.75 hours 3 hours 4.75 hours Making and baking the wedding cakes Decorating the wedding cakes Final customer meeting and cake delivery Direct Labor hours Number of wedding cakes $10,000 4200 1500 cakes 1700 cakes 1000 cakes a. Explain the difference between a job-order costing system and an activity-based costing system. b. Identify two reasons why an activity based costing system may be appropriate for the Suncat cake Shop c. Above, you will see Mr. Suncat's cost pools and cost drivers for Suncat Cake Shop. Do you agree with them? Why or why not? If why not, what changes would you recommend