You work for a small manufacturing company. The company is growing quickly, and your supervisor is looking to better allocate overhead costs to the three product lines. Your supervisor is not familiar with the different cost allocation methods and has reached out to you to help better understand the different types. Please draft an email to your supervisor that explains the activity-based costing (ABC) and why you think it will help the company better allocate indirect costs of production (directly refer to its benefits vs the single plant wide rate).