Carter, Inc. produces two different products, Product A and Product B. Carter uses a traditional volume-based costing system in which direct labor hours are the allocation base. Carter is considering switching to an ABC system by splitting its manufacturing overhead cost of $1,024,000 across three activities: Design, Production, and Inspection. Under the traditional volume-based costing system, the predetermined overhead rate is $2.56/direct labor hour. Under the ABC system, the rate for each activity and usage of the activity drivers are as follows: Usage by Product A 100 100,000 300 Usage by Product B Activity Rate $ 700/hour Design (Engineering Hours) Production (Direct Labor Hours) Inspection (Batches) 300 1.35 $ 510 300,000 100 Required a. Calculate the indirect manufacturing costs assigned to Product A under the traditional costing system. b. Calculate the indirect manufacturing costs assigned to Product B under the traditional costing system. direct Manufacturing Costs c. Calculate the indirect manufacturing costs assigned to Product A under the ABC system