3. Simple Company uses a traditional volume-based costing system with a single overhead cost pool and direct labor hours as the cost driver. Simple estimates total overhead for the year at $76,200 and total direct labor hours of 10,000. The company has conducted an ABC analysis with the following data: The two jobs processed in the month of June had the following characteristics: a. Why do the two cost systems differ on the total cost for each job? b. Do you believe that some of the overhead costs could be directly captured for each job using technology? Discuss. c. For which strategic and operational control decisions might these differences be important