Bella Manufacturing produces three products: Desk, Chairs, and Cabinets. The following information is available for each product. Desk Chairs Cabinets Direct material cost per unit $60.00 $30.00 $50.00 Direct labor cost per hour $15.00 $16.75 S12.80 Bella Manufacturing presently applies overhead using a predetermined rate based on direct labor hours. The product leader for Chairs has suggested that Bella Manufacturing switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for the year: Activity Recommended Cost Estimated Cost Estimated Cost Driver Driver Purchase Orders Machine Hours Compliance Test $33,912 $2,430,000 $125,400 $2,589,312 Units 1,256 Purchase Orders 13,500 hours 110 test Ordering Cost Machine Operations Environmental Compliance The following is actual information for April Actual April Production es Cabinets 8,200 45,200 206 Number of Units Produced Direct Labor Hours Machine Hours Compliance Test Purchase Orders Required: 4,375 58,250 375 5,400 42,250 442 34 59 45 a. Compute the predetermined overhead rate for each cost driver recommended by the product leader of Chairs b. Estimate the total overhead allocated to Chairs for April using Activity Based Costing c. Estimate the total overhead allocated to Cabinets for April using Activity Based Costing