Callipso Co. designs and build plywood table. Its budgeted manufacturing overhead costs for the year 2019 are as follows. Overhead Cost Pools Amount Purchasing $220.000 Handling materials 150.000 Production 350.000 Inspecting 125.000 Inventory control 275.000 Supplies 168.000 Total budget overhead costs $1.288.000 Along 5 years since established, Callipso Co. using machine hours as the basis, with 150.000 machine hours for the year 2019 are budgeted. As the senior accountant, Jane identify the following cost drivers and their usage for the previously budgeted overhead cost pools. Overhead Cost Pools Activity Costy Drivers Total Drivers Purchasing Number of orders 750 Handling materials Number of moves 20.700 Production Direct labor hours 120.000 Inspecting Number of inspections 1.500 Inventory control Number of components 49.000 Supplies Square feet occupied 95.000 Recently, the company received an order of 100 tables. For this order, Bill as the Production manager accumulates the following data for production cost estimates of 100 tables. Direct materials $250.000 Direct labor $320.000 Machine hours 25.000 Direct Labor hours 15.000 Number of orders 850 Number of moves 22.000 Number of inspections Number of components 4.500 Square feet occupied 10.000 475 Instruction: a. Complete the predetermined overhead rate using traditional costing with machine hours as the basis b. What is the manufacturing cost per complete table under traditional costing? c. What is the manufacturing cost per complete table under activity-based costing ? d. What would be the best method in your preference to calculate manufacturing cost