Step-by-step explanation: Activity-based costing is a costing system that first talkies or identifies the activities that are involved in the Manufacturing or in a particular process and them assigns cost to such activities. This type of costing gives high premium or focus on the activities as it assigns cost to products based on the activities that led to the production of the products.
THIS TYPE OF COSTING IS ALSO KNOWN AS ABC APPROACH TO COSTING IT FIRST ASSIGN RESOURCES TO ACTIVITIES AND FROM ACTIVITIES TO PRODUCTS BASED ON THE CONSUMPTION ESTIMATES.
Step-by-step explanation:because you have to divide 320 by 2 which equals $160 for 1 year and then divide that by 2 again would be $80 for 6 months then divide it by 2 again which would be $40 and 3 months for it then divide it by 2 again and 1 and a half months equal $20