8. Jones Company produces membrane and mechanical keyboards. Jones Company currently operates at capacity. The information below relates to the two types of keyboards Jones produces. Total manufacturing overhead costs are as follows: (a) Jones had used a simple costing system based on direct labor hours. Calculate the cost of a membrane keyboard and a mechanical keyboard using this simple costing system. (b) Jones Company wants to use activity-based costing system. Choose a cost drive for each overhead cost pool. Identify (c) Calculate the manufacturing overhead cost per unit for each product under an activity-based costing system (using the drivers identified in (b)). (c) Computer the manufacturing costs per unit for each of the two keyboard types under an activity-based costing system (based on the information from (b) and (c)). (d) Compare the costs of each keyboard in (a) and (c). What is the difference? What does this mean? Would you recommend Jones Company implement ABC