Chhom, Inc., manufactures and sells two products Product F9 and Product U4. Data concerning the expected production of each product and expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor-Hours Per Unit Total Direct Labor-Hours Production Product F9 100 1,000 Product 14 1,000 5 5,000 Total direct labor-hours 6,000 10 The direct labor rate is $28.90 per DLH. The direct materials cost per unit is $202 for Product F9 and $258 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 35,400 56,200 114.530 $ 206,130 Product F9 1,000 600 3,200 Product 14 5.000 1,000 3,700 Total 6,000 1,600 6.900 1) If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the cost of the F9 product would be approximately: 2) If the Company allocates its overhead using the ABC method, the cost of the F9 product would be? 3) What mistakes could be made if you used Traditional vs. ABC