1. Calculate the overhead allocation rate using the current traditional volume-based allocation method. 2. Calculate the total manufacturing cost per unit of each customer (Pratt, RR & Armstrong) using the current allocation method. 3. Calculate the ABC allocation rate for each of the activities from the ABC information given above. 4. Calculate the total manufacturing cost per unit of each customer: Pratt, RR & Armstrong using the ABC method of allocating overhead costs. 5. Compare the ABC total cost per unit of each product (Q#4) to the volume-based total cost per unit of each product (Q#2) and identify for each product if the under-costed, or over-costed. 6. Which allocation system do you recommend Eagel Co. use to allocate overhead costs (current or ABC)? How is this method helpful to support management decision making