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simple$$job$-$costing system has two$$direct$-$cost categories$($direct materials and direct$$labor$)$ and a single$$indirect$-$cost pool.

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operates at capacity and allocates all indirect costs using printing$$machine$-$hours as the allocation base.

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is concerned about the accuracy of the costs assigned to standard and special jobs and therefore is planning to implement an$$activity$-$based costing system.

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ABC system would have the same$$direct$-$cost categories as its simple costing system.$$However$,$ instead of a single$$indirect$-$cost pool there would now be six categories for assigning indirect$$costs: design,$$purchasing$,$ setup, printing machine$$operations$,$ marketing, and administration.