Carlton's Kitchen's three cost pools and overhead estimates are as follows:

Activity Cost PoolCost DriverEstimated

OverheadUse per

Product AUse per

Product BMachine SetupsSetups$112,0006,0002,000AssemblyNumber of Parts103,50025,00044,000Machine MaintenanceMachine Hours150,00012,50037,500

Compare the overhead allocation using (A) the traditional allocation method and (B) the activity-based costing method. (Hint: the traditional method uses machine hours as the allocation base.) For those boxes in which you must enter subtractive or negative numbers use a minus sign.