The budgeted overheads and cost driver volumes of Andalusiana Sdn. Bhd. (ASB) are as follows. Cost Pool Cost Driver Budgeted Activity Material procurement Material handling Setups Maintenance Quality control Machinery Budgeted Overhead (RM) 580,000 250,000 415,000 970,000 176.000 720,000 Number of orders Number of movements Number of setups Maintenance hours Number of inspection Number of machine hours 1,100 680 520 8,400 900 24,000 The company has produced a batch of 2,600 components of AX-15, its material cost was RM130,000 and labor cost RM245,000. DM = RM130 000 The usage activities of the said batch are as follows: Activities Number of usage Material orders 26 Maintenance hours 69 Material movements 18 Inspection 28 Setups 25 Machine hours 1,800 DL - RM 245000 REQUIRED: (a) Calculate cost driver rates that are used for tracing overhead amounts to the batch AX-15. (3 Marks) (b) Determine the cost of batch of components AX-15 using activity-based costing (ABC). (8 Marks) (c) Describe THREE (3) barriers for adopting an ABC system