Activity Based costing: Yoodels, Inc. produces two different products, Product A and Product B. Yoodels uses a traditional volume-based costing system (like process costing) in which direct labor hours are the allocation base. Yoodels is considering switching to an ABC system by splitting its manufacturing overhead cost of $400,000 across three activities: Setup, Production, and Finishing. Under the traditional volume-based costing system, the predetermined overhead rate is $4.00/direct labor hour. Under the ABC system, the rate for each activity and usage of the activity drivers are as follows: a. Calculate the manufacturing overhead costs assigned to Product A under the traditional costing system. b. Calculate the manufacturing overhead costs assigned to Product B under the traditional costing system. c. Calculate the manufacturing overhead costs assigned to Product A under the ABC system. d. Calculate the manufacturing overhead costs assigned to Product B under the ABC system