Al-Jazeera LLC has decided to produce Toys and calculator. They are deciding whether to use job- order costing or activity based costing. Based on next year budget, two cost pools have been developed with the following information: Toys (Hrs) Calculator (Hrs) Overhead Assigned (OMR) Direct labor hours 60,000 125,000 1,200 1300 Sewing machine hours 300,000 Machine set up hours 100 400 200,000 Based on the above information, answer the following Questions; Which one of the following will be the pre-determined overhead rate if overhead is applied based on the direct labor hours? Which one of the following will be the activity cost driver rate for Sweing machine hours? The difference in the amount of overhead charged to Toys between the traditional method and ABC method is