27. Vector Company manufactures a number of different products. In its traditional costing system, overhead costs are allocated based on a predetermined rate. The company recently switched to an activity-based costing system using different cost drivers for each of their two activities. Information is as follows Predetermined Estimated Activity 100,000 6,000 Overhead Rate $12 per labor hour $32 per design Labor hours Number of designs Job #16 required 22 labor hours and 3 designs. By how much would this job have been over or undercosted under the traditional costing system? A. Undercosted by $96 B. Undercosted by $71.09 C. Overcosted by $96 D. Undercosted by $53.76 LO1-Self test-D