from the Plant's product line. manufacturing overhead costs to these products using budgeted direct labor cost as an allocation base. The Plant's 2021 budgeted manufacturing costs included the following amounts: - Total budgeted direct material costs of $360,000 - Total budgeted direct manufacturing labor costs of $336,000 - Total budgeted manufacturing overhead costs of $840,000 Table 1 presents the Plant's 2021 budgeted manufacturing costs, by product and in total. overhead costs for 2021 . Table 2: Budgeted Manufacturing Overhead They decided to assign manufacturing overhead to products based upon the activities that cause those overhead costs. Allocation of overhead costs under simple job-order costing Answer the following: a. Compute Budgeted Mfg. Overhead Rate = b. Allocation of Mfg, Overhead to products: Product A= Product B= Product C= Product D= c. Compute Total Manufacturing Cost of products= d. Compute Cost per unit for each product = Required (2): Using the information in the tables 2 and 3 , allocate the manufacturing overhead costs to the four products using Activity-Based Costing (ABC). (14.5 marks) Answer the following: Allocation of overhead costs under Activity-Based Costing (ABC) b. Compute Total Manufacturing overhead of products= c. Compute Total Manufacturing Cost of products= d. Compute Cost per unit for each product= e. Which product is more costly? f. Recommend which activity cost drivers should be reduced to reduce the overhead costs? Required (3): Compare the results in requirements 1 and 2 . (3 marks) Do you agree with the controller in the Plant to eliminate the " D " product from the Plant's product line? And Why