"TechWorks Russia," a technology manufacturing firm, is transitioning to activity-based costing (ABC). The company's total manufacturing overhead is 5 million rubles, with the following activity cost pools and cost drivers identified:

• Setup Activity: 1,000 setups
• Machining Activity: 20,000 machine hours
• Quality Control Activity: 500 inspections Guide students through the process of allocating overhead costs to products based on these activities. Discuss the implications of ABC implementation for cost accuracy and decision-making.