The Activity-Based Costing Designer

Design an activity-based costing approach for this business and show what
it reveals.

Business and products/services: [DESCRIBE]
Current costing approach: [DESCRIBE OR "SINGLE OVERHEAD RATE"]
Main activities that consume resources: [LIST IF KNOWN, OR ASK ME]

Provide:
1. The main cost pools and a sensible cost driver for each
2. How costs would be assigned to products/customers under ABC
3. Where traditional costing is likely over- or under-costing, and why
4. A worked example on one product showing the difference
5. Whether ABC is worth the effort here, or a lighter version would do

Be honest about ABC's cost and complexity — recommend the level of rigour
that fits this business.