Activity Cost Pool Product A Product B Product C Product D Labor-related 2,400 500 3,500 600 (DLHs) Production orders (orders) Materials receipts (receipts) Relay assembly (relays) General Factory (MHs) 3. Using the ABC data, determine the total amount of overhead cost assigned to each product. Assume that prior to implementing ABC, Adria used a conventional cost system that applied all manufacturing overhead to products based on machine-hours. Explain how the conventional cost assignments would differ from the activity-based cost assignments with respect to Product C