ACME Incorporated has two main product lines and uses activity-based costing to allocate overhead. It mass produces and sells standard sized computer desks and custom builds computer desks, each requiring a unique design. the activity cost pools are as follows: Activity Cost Pool Expected Activity Total Cost Activity Rates Order processing 500 orders $ 125,000 $ 250 Product design 120 designs 54,000 450 Production units 12,000 machine hours 216,000 18 Customer relations 150 customers 120,000 800 Other not applicable 265,000 n/a The sales manager would like to know how much overhead was allocated to desks for the two product lines sold to its customer, ACE. The sales details were as follows: a total of five orders - three orders for 12 standard desks per order, and two orders for the same custom desk a total of 114 machine hours - 108 hours for the standard desk orders and 6 hours for the custom desks orders each desk requires $350 in direct materials and 13 direct labour hours; the direct labour rate is $28 per hour; POHR is $4 per DLH Required: 1. Calculate the total overhead costs assigned to each product sold to ACE. (5 marks) 2. Calculate the total overhead costs assigned to the customer ACE for the above five orders. (1.5 marks) 3. What would be the total cost for one desk under the traditional costing method? (2.5 marks)