BOSEEE Company uses activity-based costing. The company produces two products: Earbuds and Headphones. The annual production and sales volume of Earbuds is 8,000 units and of Headphones is 6,000 units. The total Overhead cost of the company can be separated into 3 activity cost pools. Below is the three activity cost pools with the following expected activities and estimated total costs: Activity Cost Pool Estimated Cost Expected Activity Earbuds Expected Activity Headphones Total Activity 1 $20,000 100 400 500 Activity 2 $37,000 800 200 1,000 Activity 3 $91,200 800 3,000 3,800 a) Allocate the cost of EACH of the 3 activities to Earbuds using ABC (Show calculation for partial credit). b) From your answers in (a), calculate the total Overhead cost allocated to Earbuds and the overhead cost PER UNIT of Earbuds. (Show calculation for partial credit). c) Similarly, calculate the total Overhead cost allocated to Headphones and the PER UNIT Overhead cost of Headphones. (Show calculation for partial credit).