Cullumber, Incs overhead costs of $ 747000 consist of machining $ 424000; inspecting $ 225000; and packaging $ 98000. Machining works 4000 hours a year, 500 inspections occur each year, and 1000 packing order occur each year. Information on the company's two products are as follows: Alpha Omega Machining hours 1000 3000 Inspections 100 400 Packing orders 350 650 Direct labor hours 4100 4200 How much overhead is allocated to Omega using a single overhead rate (based on direct labor hours) and using ABC, respectively? $ 378000 and $ 561700 $ 378000 and $ 185300 $369000 and $ 378000 $369000 and $185300