What are the implications of the change in the structure of manufacturing costs caused by the use of technology and robotics in the allocation (estimation) of general costs?  2. Assuming that Rolls Roys decides to use a single allocation rate for its indirect costs, what cause of cost (driver cost) would you recommend? Explain 3. Assuming that LEGO decides to use a single allocation rate for its indirect costs, what cause of cost (driver cost) would you recommend? Explain  4. Explain how the activity costing system (ABC) can help a company like LEGO.