15. (7 points) Tacoma manufactures aluminum strips for commercial customers. The following information applies to Tacoma's budget: Activity Materials handling Machine setup Machine repairs Total overhead costs 32,000 pounds of materials Overhead Costs Cost driver $160,000 $132,600 3,900 setups $138,000 30,000 machine hours $430,600 Actual activity levels used by Jobs #179 and #180 are as follows: Materials handling (# of pounds) Machine setup (# of setups) Machine repairs (# machine hours) #179 #180 200 350 40 112 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?