Della Lishus owns and operates Della Lishus Cakes, Inc. Della Lishus Cakes makes specialty cakes for Weddings and Birthdays. Her business has 2 departments: The Baking Department and the Decorating Department. Her budget for 2018 indicates the following: Department Activity Overhead Cost Driver Quantity Baking Measuring Mixing 125 $20,000 # of ingredients $16,000 Machine hours $36,000 2,300 Decorating Mixing Application $14,400 $ 4,400 Machine hours $10,000 Direct Labor Hours 2,300 18,000 Additional production information follows: Birthday Cakes Wedding Cakes Units produced # of ingredients Machine hours Direct Labor hours 374 45 1,098 6,440 96 80 1,202 11,560 Calculate the following overhead allocations on the next page: 1. Using the plantwide overhead rate based on Direct Labor Hours, calculate the overhead cost assigned to each birthday cake and each wedding cake. 2. Using ABC, calculate the overhead assigned to each birthday cake and each wedding cake. Raund all mer unit calculation to