Current Attempt in Progress Blue Spruce Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers: Dining Chairs Tables Estimated Cost Machine setups 210 610 $48,380 Inspections 260 480 $72,520 Labor hours, 2,600 2,400 Blue Spruce is considering switching from one overhead rate based on labor hours to ABC. Perform the following analyses for these two components of overhead: (a)