Explain how a difference in the overhead costs between the two systems may have occurred. Ayala Company manufactures four products in a single production facility. The company uses activity-based costing. The following activities have been identified through the company's activity analysis: (a) inventory control, (b) machine setups, (c) employee training (d) quality inspections, (e) material ordering, (f) drilling operations, and (g) building maintenance. For each name a cost driver that might be used to assign overhead costs to products