The ABC costing was TRICKY, but I tried to manage it. It gave us Cost Pools: Set ups, Cost Driver: Number of batch. But down, thet gave us number of (units) in batch! This is NOT the number of batch! We need to take the total units for e.g Product X 20,000 units number of (units) per batch 500 units, we divide we get 40 BATCHES for product X ! This was the most tricky one then we allocate product x’s cost per cost driver into 40 batches. I am not sure if it is this way to do it because most of all friends took 500 (units) directly =/ I am not confident about mine 🙁