4. (23 points) Austin Company manufactures two products (M and N). The overhead costs ($110,000) have been divided into four cost pools that use the following activity drivers: Additionally, Austin incurred the following amounts of direct materials and direct labor on products M and N: Required: a. Compute the plant-wide overhead rate assuming that labor hours is the activity base. b. What are the total overhead costs assigned individually to products M and N using the plantwide rate determined in part (a). c. Compute the overhead allocation rates for each of the activity drivers listed above. d. What are the total overhead costs assigned individually to products M and N using activitybased costing? e. What are the total costs assigned to product N using activity-based costing