Grantinc uses activity based costing to determine product costs. Activitats computed at the beginning of the years to apply manufacturing costs to products. The following data concerning its activity based costingwystem has been provided Estimated overhead and activity rates at the begin of the year were Estimated Expected Act Cost Pool Overhead cost ACIMY Machinated machine hours 5431,200 20,000 MHES Batch setup tups) SA 1.500 20.000 tu General factory direct labor hour 5612.150 26.500 DLHS The actual city for the year was Actual Act for the Year ACM Cost Pool Total Bu Striers Machine related machine hours). 15,200 7.400 7800 Batch setup setup 21.500 12.000 9.500 General factory direct labor hours) 10,000 16.000 The actual total manufacturing overhead cost incurred for the year was $1.620,700 000 The total amount of overhead cost allocated to the during the year would be dowest to $1,078,840 5803,933 5808.430 5741.860