B$.$ The total estimated manufacturing overhead of $$264,000$ was comprised of $$174,000$ for materials handling costs and $$90,000$ for purchasing

activity cbsts$.$ Under activity$-$based costing $($ABC$)$:

What amount of materials handling costs are assigned to:

One mobile safe?

One walk$-$in safe?

$($Show calculations$)$

What amount of purchasing activity costs are assigned to:

One mobile safe?

One walk$-$in safe?

$($Show calculations$)$

C$.$ Compare $($below$)$ the amount of overhead assigned to one mobile safe and to one walk$-$in safe under the traditional costing approach versus under ABC.