3 of 10 Managerial Accounting Video Lectures by Professor Bassell. Activity Based Costing. A discussion of managerial accounting concepts by Professor Myles Bassell. Professor Bassell discusses in detail activity based costing. He discusses allocation of manufacturing overhead, cost pools, and activity levels. Activity cost pools, activity measures, and acitivity rates are discussed and calculated by Professor Bassell. He discusses the applied overhead rate at different levels of activity. Professor Bassell gives his practical insight into manufacturing, retailing, and accounting.