An activity based costing system is being considered at South-eastern, SA to assign products overhead costs; these overhead costs are currently assigned strictly by number of units produced. First, the two overhead costs of Building depreciation and Heating and Cooling expense would be allocated to three activity cost pools - Shipping, Painting, and Other - based on resource consumption. The information used to perform these allocations is below: Overhead Costs: Building depreciation: $700,000 Heating and Cooling expense: $1,700,000 Allocations of Overhead Costs among Activity Cost Pools: Overhead Cost Activity Cost Pools Shipping Painting | Other Building depreciation 0.25 0.15 0.60 Heating and Cooling expense 0.30 0.35 0.35 In the second stage, Shipping costs would be assigned to products using orders shipped and Painting costs would be assigned to products using the number of direct labor hours. The costs in the other activity pool would not be assigned to products. Activity data for the company's two products is as follows: orders shipped direct labor hours Units Produced Product VM-034: 29,000 18,000 4,600 Product BA-10: 12,000 31,500 7,900 Total: 41,000 49,500 12,500 PART A: How much overhead cost would be assigned to the Painting activity cost pool under activity based costing in the first stage of allocation? PART B: The activity rate for the Painting activity cost pool under activity based costing would be closest to: PART C: To the nearest dollar, how would the overhead cost assigned to Product BA-10 change under activity based costing compared to their current accounting methods? There would be - in assigned overhead under activity based costing, and the amount of the change would be (Enter O for amount if choosing 'no change for the direction.)