23 points) Asian Tools, a manufacturer of precision hand tools, is concerned with the apparent lack of controls over cost incurrence in its Hand Tool Division. The division has always used a plant-wide rate for allocating manufacturing ov to its products. However, some products cost substantially more thar retail prices while other a better cost allocation method can be developed 4, enter s are substantially less. The division manager believes that T shiltt With the assistance of a plant supervisor, the accounting department has been able to establish the following relationship between production activities and the indirect costs of the activities: enc Activity Cost Driver Allocation Rate Material handling Machine stamping Finishing Number of parts Machine hours S 2.60 per part $60.00 per hour S 4.00 per minute Time tool is at work station FOR The traditional allocation method is based upon direct manufacturing labor hours, and, if that method is used the rate is $28 per hour. WS Required res Compute the unit indirect manufacturing costs of a batch of 200 tools if the batch required 220 parts, 8 machine hours, 52 minutes of finishing time, and 46 direct labor hours ort Using the traditional allocation method Using the activity base method. a. b