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You can please put this book link as a reference .

  • Eldenburg, L. G., & Wolcott, S. K. (2011). Cost management: Measuring, monitoring, and motivating performance (2nd ed.). Hoboken, NJ: John Wiley & Sons, Inc. ISBN-13: 978-0470-76942-3.

HiFor Q2 the numerical example that you wrote I think it is the traditional method not ABC method same the example in slide 12 was a bout traditional method. Look in the example on slide 13,14,15,16 that the ABC example. it must contained activities and divided the indirect cost on each( estimated cost) then there is also estimated activities , and we calculate overhead rate and overhead allocated. I will send you a picture for numerical ABC example . 

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