Contra Costa Coffee Roasting Company of Alamo, California roasts two unique blends of coffee beans: Jump Start and Mid-Dy Break. These two unique blends are sold and shipped exclusively to gourmet coffee shops across the country. Jump Start Mid-Day Break Signature Blend Afternoon Blend Total Cost Roasting Machine Setups 900 200 $36,000 Roasting Inspections 400 100 $12,000 Labor hours 2,950 650 The company is considering switching from one overhead rate based on labor hours to "ABC" (Activity-Based Costing). Instructions Perform the following analyses for these two components of overhead: 1. Compute total roasting machine setups and roasting inspection costs assigned to each product, using a single overhead rate. 2. Compute total machine setups and inspection costs assigned to each product, using activity-based costing. 3. Comment on your findings. NOTE: when rounding, carry out to the nearest penny.