An automobile supplier has costs for a previous time period are outlined in the table. (1) Using the standard absorption costing that uses machine-hours as the driver, what would have been the costs allotted to the three customers? (2) Using the detailed departmental drivers, what are the costs allotted to three customers? show excel formulas

Cost Driver	Overhead in 2021	Usage of cost driver by customer
		Special Motors	Lord Motors	Taif Motors
CAD design hours	$45,000	80	100	45
Machine hours	$30,000	200	60	55
Engineering hours	$200,000	600	1400	1200