3) Production Company makes 3 products: product A, B, and C. Shown below are the estimated costs and estimated production data for next year. Cost Pools Customer Service Design Storage Ordering & Receiving Packaging Supervision Overhead Costs $360,000 $240,000 $120,000 $60,000 $180,000 $120,000 Cost Driver Customers Modifications Square feet used Number of orders Number of units Number of employees Prod C 40 Prod A 60 Prod B Customers Modifications Square feet used Number of orders Number of units Number of employees 100 25 600 15 10 1,000 400 20 2,000 1 60 80 6,000 4,000 3 1 Prod B $2,280,000 $600,000 $720,000 Estimates By Product Sales Direct materials costs Direct labor costs Prod A $2,400,000 $960,000 $600,000 Prod C Total $1,980,000 $6,660,000 $480,000 $2,040,000 $1,080,000 $2,400,000 A) Calculate the overhead assigned to products A, B, & C using ABC method. B) Calculate total cost & net profit for each product using ABC method. C) Calculate single plant-wide overhead rate (assume overhead allocation base is direct labor). D) Calculate the total overhead assigned to each product using the single plant-wide rate. E) Calculate total cost & net profit for each product using single plant-wide rate