Crandall Manufacturing manufactures two furnace filters--the Basic Filter and the Super Filter. The company budgeted its Factory Overhead for the year at $239,000. The company plans to produce 2,000 units of the Basic Filter and 2,000 units of the Super Filter. FO Per Unit--Traditional a. If each unit produced requires one direct labor hour, how much overhead would be assigned to each unit of Basic and each unit of Super? Hint: Total Overhead/(Total Units of Basic + Super) The company studied its Factory Overhead activities and determined that there were four activities that relate to incurring overhead costs. The four activities and their estimated costs are shown below: Activities Activity Cost Machine Setup/Maintenance $44,000 Setups FO Per Unit Basic FO Per Unit Super Activity Base Total Occurrences Cost Per Occurrences for Occurrences for Super FO Allocated to FO Allocated to of Activity Occurrence Basic Product Line Product Line Basic Super 400 110 290 Purchasing Process $13,500 Purchase Orders 900 140 760 Engineering Materials Flow $97,500 Design Changes $84,000 Moves 1,500 300 1200 700 200 500 Total Overhead Budget $239,000 Factory Overhead Assigned to Product Li $0 $0 Units of Each Product Produced Factory Overhead Per Unit--ABC Compare the Factory Overhead Per Unit under the traditional overhead allocation method (cells 112 and J12) with the allocation of overhead using ABC, in cells 128 and J28. The difference is dramatic.