Part $3$: Activity$-$Based Costing

Similarly, Mr$.$ Suncat has a couple of questions for you regarding the activity$-$based costing method. He has provided the following additional information:

$\backslash$table$[[\backslash$table$[[$Cost$],[$Pools$]],\backslash$table$[[$Cost$],[$Drivers$]],\backslash$table$[[$Estimated$],[$Overhead$]],\backslash$table$[[$Expected$],[$Use of Cost$],[$Drivers$]],\backslash$table$[[$Expected$],[$Use of Cost$],[$Driver:$],[$Basic$],[$Wedding$],[$Cake$]],\backslash$table$[[$Expected$],[$Use of Cost$],[$Driver$],[$Multi$-$Layer$],[$Wedding$],[$Cake$]],\backslash$table$[[$Expected$],[$Use of Cost$],[$Driver$],[$Custom$],[$Wedding$],[$Cake$]]],[\backslash$table$[[$Initial customer$],[$meeting$]],\backslash$table$[[$Number of hours$],[$spent with$],[$customer$]],$$$15,000,4\mathrm{.}5$ hours,$0\mathrm{.}75$ hour,$1\mathrm{.}25$ hours,$2\mathrm{.}5$ hours$],[\backslash$table$[[$Purchasing$],[$ingredients$]],\backslash$table$[[$Number of$],[$purchase$],[$requisitions$]],$$$15,000,\backslash$table$[[1000],[$requisitions$]],\backslash$table$[[150],[$requisitions$]],\backslash$table$[[300],[$requisitions$]],\backslash$table$[[550],[$requisitions$]]],[\backslash$table$[[$Making and$],[$baking the$],[$wedding cakes$]],\backslash$table$[[$Direct Labor$],[$hours$]],$$$40,000,5\mathrm{.}5$ hours,$1\mathrm{.}25$ hour,$2$ hours,$2\mathrm{.}25$ hours$],[\backslash$table$[[$Decorating the$],[$wedding cakes$]],\backslash$table$[[$Direct Labor$],[$hours$]],$$$70,000,9\mathrm{.}5$ hours,$1\mathrm{.}75$ hours,$3$ hours,$4\mathrm{.}75$ hours$],[\backslash$table$[[$Final customer$],[$meeting and cake$],[$delivery$]],\backslash$table$[[$Number of$],[$wedding cakes$]],$$$10,000,4200,1500$ cakes,$1700$ cakes,$1000$ cakes$]]$

a$.$ Explain the difference between a job$-$order costing system and an activity$-$based costing system.

b$.$ Identify two reasons why an activity$-$based costing system may be appropriate for the Suncat Cake Shop.