22. ( 8 points) Sani Corp. manufactures vacuums for commercial building use. The most popular vacuum product is the MAX Pro. Currently the company uses a traditional plant-wide rate for allocating manufacturing overhead. The management accountant believes moving to an ABC allocation method would be more accurate. Below are the primary production activities and cost drivers: The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $125 per labor hour. a. What are the indirect manufacturing costs allocated to the MAX Pro product assuming the traditional method is used to allocate overhead costs? a. What are the indirect manufacturing costs allocated to the MAX Pro product assuming an activitybased-costing method is used to allocate overhead costs? b. Based on your analysis above, is Sani likely under or over pricing the MAX Pro product? c. Explain "Why" for your answer in part c. above. 22. ( 8 points) Sani Corp. manufactures vacuums for commercial building use. The most popular vacuum product is the MAX Pro. Currently the company uses a traditional plant-wide rate for allocating manufacturing overhead. The management accountant believes moving to an ABC allocation method would be more accurate. Below are the primary production activities and cost drivers: The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $125 per labor hour. a. What are the indirect manufacturing costs allocated to the MAX Pro product assuming the traditional method is used to allocate overhead costs? a. What are the indirect manufacturing costs allocated to the MAX Pro product assuming an activitybased-costing method is used to allocate overhead costs? b. Based on your analysis above, is Sani likely under or over pricing the MAX Pro product? c. Explain "Why" for your answer in part c. above