Bandit Manufacturing produces three products: Desk Lamps, Floor Lamps and Celiling Lamps The following informationis available for each product. Desk Floor Ceiling Direct material cost per unit Direct labor cost per hour $2.00 $8.00 $10.00 $15.00 $%16.75 $18.00 Bandit Manufacturing presently applies overhead using a predetermined rate based on direct labor hours. Estimated Direct Labor hours for the year are 132,026. The product leader for Floor has suggested that Bandit Manufacturing switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for the year Recommended Estimated Estimated Cost Cost Driver Cost Activity DriverUnits Purchase Orders $33,912 1256 Purchase Ordering Cost Machine Hours $1,425,000 12500 Hours Compliance $125,400 110 Test Total OH Cost $1,584 312 Machine Operations EnvironmentalCompliance Test Actual January Production Floor Ceiling 7,200 5,800 4,100 4,250 Desk Number of UnitsProduced Direct Labor Hours 5,875 3,150 Recommended Estimated Estmated Cos Cost Driver CostDriverUnits Activity Ordering Cost $33.912 1256 Purchase Orders Machine Operations Machine Hours $1,425,000 12500 Hours EnvironmentalComplanc25,400 Total OH Cost $1,584 312 ct Januy rodeton Desk Floor Ceiling 200 5,800 ,100 4,250 206442 Number of UnitsProduced Direct Labor Hours ,875 3,150 375 Machine Hours Compliance Test Purchase Orders 14 19 15 Using ABC how much ordering cost is alocated to Desk Lamps $85,050 b.$513 $378 d $10,125 QUESTION 22