A company provides printing services. It has contracts to complete weekly coupon booklets required by forty-nine customers. For the year 2020, manufacturing overhead cost estimates total $1,800,000 for an annual production capacity of 20 million pages. Prior to 2020, the company adopted simple costing system and number of pages is the cost allocation base. For 2020, the company has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that activity-based costing system should be adopted and number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Cost pool Activity level Design changes Setups Inspections Total manufacturing overhead costs Manufacturing overhead costs $ 200,000 1,550,000 50,000 1,800,000 400 design changes 2,000 setups 10,000 inspections During 2020, two customers, LL Mart and SS Shop, are expected to use the following printing services: Activity Pages Design changes Setups Inspections LL Mart 80,000 13 18 29 SS Shop 96,000 ol 8 Required: (Do not round interim calculations; Enter your numeric answer for each requirement in the given answer box; Do not include dollar sign or comma in your answer; 5 points each) A) Under simple costing system, what would be the total manufacturing overhead cost estimate for LL Mart during 2020? B) Under activity-based costing system, what is the total manufacturing overhead cost estimate for LL Mart during 2020