Emos Pte Ltd, currently assigns overhead costs to products solely based on the number of units produced, and are looking at changing to an activity based costing system with a two-step allocation of overhead costs. In the first stage, two overhead costs - Property tax expense and Water expense - would be allocated to three activity cost pools - Shipping, Sanding, and Other - based on resource consumption Data to perform these allocations appear below: Overhead Costs: Property tax expense: $1,350,000 Water expense: $1,650,000 Distribution of Resource Consumption across Activity Cost Pools: Overhead Cost Activity Cost Pools Shipping Sanding Other Property tax expense 0.25 0.20 0.55 Water expense 0.15 0.40 0.45 In the second stage, Shipping costs would be assigned to products using orders shipped and Sanding costs would be assigned to products using the number of machine hours. The costs in the other activity pool would not be assigned to products. Activity data for the company's two products is as follows: orders shipped machine hours Units Produced Product LS-137 9,000 10,500 3,000 Product BA-08: 9,000 18,500 4,800 Total 18,000 29,000 7,800 PART A: How much overhead cost would be assigned to the Sanding activity cost pool under activity based costing in the first stage of allocation? PART B: The activity rate for the Sanding activity cost pool under activity based costing would be closest to: PART C: To the nearest dollar, how would the overhead cost assigned to Product BA-08 change under activity based costing compared to their current accounting methods? There would be in assigned overhead under activity based costing, and the amount of the change would be $ (Enter o for amount it choosing 'no change for the direction)