(C) In anticipation of implementing an ABC system, the company's management accountant gathered the following information regarding various activities performed in the manufacturing facility: Driver Activity Amount Driver Aspiring Professional Equipment setup $112,000 Number of setups 60 140 Inspection $112,000 Number of inspection hours 606 290 Maintenance $80,000 Square footage 12,800 3,200 Manufacturing building depreciation $64,000 Square footage 12,800 3,200 Manufacturing equipment depreciation Manufacturing supervision Materials ordering Total cost $64,000 $112,000 Direct labour cost $147,200 Number of orders $691,200 Machine hours 4,350 750 44,800 11,200 250 150 Compute the allocation rate for each activity and use those rates to compute the TOTAL cost of producing one unit of the Aspiring product line and one unit of the Professional product line. (D) Using your own words, and being as specific as possible, why is the amount of overhead allocated using activity-based costing different from the amount allocated using the current costing system?