1. Hara-yu, Inc., manufactures remote controls. Currently the company uses a plant- wide rate for allocating manufacturing overhead. The plant manager believes it is time to refine the method of cost allocation and has the accounting department identify the primary production activities and their cost drivers: Activities Cost driver Allocation Rate Material handling Number of parts P2 per part Assembly Labor hours P20 per hour Inspection Time at inspection station P3 per minute The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of P200 per labor hour. Required: a. What are the indirect manufacturing costs per remote control assuming the traditional method is used and a batch of 500 remote controls are produced? The batch requires 1,000 parts, 10 direct manufacturing labor hours, and 15 minutes of inspection time. b. What are the indirect manufacturing costs per remote control assuming an activity-based-costing method is used and a batch of 50 remote controls are produced? The batch requires 100 parts, 6 direct manufacturing labor hours, and 2.5 minutes of inspection time