Case information Beginning of the year: January J.2022 The "Good-Crack" Company (GCC) Inc. baseball producis manufacher, recently bioed you as a management accountant in its Bat division GCCS Bat division produces two products, an 'mtry-level bac made of Northern White Ash and a 'pro-series" bar made of Rock Maple wood. The producsion process involves turning the wood (billet) on a lathe and then sanding and finishing work to complete each but The entry-level bat comes in a standard sie weid The peo-series bat requires additional atestion to procurement, quality control, and sanding and finishing work. The pro-series but is sold to professional players, who visit the prod cilities to discess technical decals such a ight, balance and personalization. The pro-series line of bats was recently introduced and GCC has been selling as many of this product as it can produce. Further expansion of the pro-series but is planned however, production personnel are not too enthusiastic about this because of the manufacturing demands placed on them by this additional produc In response to demands for more relevant cousing information your predecessor induced an ABC system Two key production activioes, manufacturing operations and muchise setups, were identified. Production costs related to their activities are now assigned to the two lines of bus based on the cost drivers of direct manufacturing labor and setup labor hours, respectively. The old product costing system allocated all manufacturing overhead based on direct manufacturing labor hours. Your perdecessor argued for a move to ABC because production mans for the pro-series but take lenge in sp and allocating setup costs l setup labor hours beter represents sources connamed by the two but lines. The but division is growing in complexity and part of your job is to manage and explain the more advanced accourcing information systems used within the division Your first task is so review the bat division's existing costing and budging elenation. To your dismay you are sold that the division's records are in disamay and the 2022 b you are short on time, you decide so use the information from the last year's (2821) on examination of the division. These reconds inchade some hodget estates 2021 and actual information for 2021 bed before the start of Budget information ussenabled at the start of 2023 Entry-level Bat Badge production 0.000 Nember of bats per batch 100 Setup labor bours per bach Sho Poflander per be 4 feet 12 w 2