Harwell, Inc. produces two different products, Product A and Product B. Harwell uses a traditional volume-based costing system in which direct labor hours are the allocation base. Harwell is considering switching to an ABC system by splitting its manufacturing overhead cost of $450,000 across three activities: Setup, Production, and Finishing. Under the traditional volume-based costing system, the predetermined overhead rate is $4.50/direct labor hour. Under the ABC system, the rate for each activity and usage of the activity drivers are as follows: Activity Usage by Usage by Product Product B Setup (Batches) $ 100/hour 170 Production (Direct Labor Hours) 59,000 Finishing Machine Hours) 120 Rate 330 $3.00 $ 580 41,000 24 Required: a. Calculate the Indirect manufacturing costs assigned to Product A under the traditional costing system indeed Manufacturing Costs b. Calculate the indirect manufacturing costs assigned to Product Bunder the traditional costing system. c. Calculate the Indirect manufacturing costs assigned to Product A under the ABC system. Indirect Manufacturing Costs d. Calculate the indirect manufacturing costs assigned to Product B under the ABC system Indirect Manufacturing Cost e. Which product is under-costed and which is over-costed under the volume-based cost system compared to ABC? Product A Product B