4: Activity-Based Costing Last updated Save as PDF Page ID 44219 Christine Jonick University of North Georgia via GALILEO Open Learning Materials 4.1: Introduction to Activity-Based Costing 4.2: Single factory rate to estimate factory overhead 4.3: Departmental rates to estimate factory overhead 4.4: Activity-based costing for a manufacturing business to estimate factory overhead 4.5: Differences based on factory overhead method 4.6: Activity-based costing for a manufacturing business to estimate factory overhead 4.7: Activity-based costing for a service business to estimate factory overhead Thumbnail: Image by Pixabay