4. The company produces 2 Products, Regular and Deluxe, The total overhead is 5,000,000. The cost driver is units produced. The overhead pertaining to machine hours is 2,000,000 and the cost driver is machine hours. The overhead pertaining to inspections is 3.000 .000 and the cost driver is insnection hours. a. Create an income statement using the plantwide overhead rate. b. Create an income statement using activity based overhead rates