Fog Lifter Coffee Roasting Company of Benicia, California roasts two unique blends of coffee beans: Fog Lifter and Midnight Oil. These unique blends are sold and shipped exclusively to CPA firms and Law firms across the country and most of Canada. Midnight Oil Fog Lifter Signature Blend Tax Season Blend Total Cost Roasting Machine Setups 640 250 $48,000 Roasting Inspections 180 40 $ 9,000 Labor hours 3,400 650 The company is considering switching from one overhead rate based on labor hours to activity-based costing. Instructions Perform the following analyses for these two components of overhead: 1. Compute total roasting machine setups and roasting inspection costs assigned to each product, using a single overhead rate. 2. Compute total machine setups and inspection costs assigned to each product, using activity-based costing. 3. Comment on your findings