15. (7 points) Tacoma manufactures aluminum strips for commercial customers. The following information applies to Tacoma's budget: Activity Overhead Costs Cost driver Materials handling Machine setup $160,000 $132,600 Machine repairs Total overhead costs $ 138,000 $430,600 32,000 pounds of materials 3,900 setups 30,000 machine hours Actual activity levels used by Jobs #179 and # 180 are as follows: #179 #180 Materials handling (# of pounds) 200 350 Machine setup (# of setups) 40 112 Machine repairs (# machine hours) 1,000 2,400 a. Calculate the activity-cost driver rate for each of the three activities. b. Using ABC to allocate overhead costs, calculate the total manufacturing overhead costs allocated to Job #179. c. Why would a large manufacturer with a complex manufacturing process, prefer the ABC method to allocate overhead costs compared to the volume-based method for allocating overhead costs?