Hayden, Inc. produces two different products, Product A and Product B. Hayden uses a traditional volume-based costing system in which direct labor hours are the allocation base. Hayden is considering switching to an ABC system by splitting its manufacturing overhead cost of ,000 across three activities: Engineering. Manufacturing, and Inspection. Under the traditional volume-based costing system, the predetermined overhead rate is $2.00direct labor hour. Under the ABC system, the rate for each activity and usage of the activity drivers are as followe Usage by Usage by 2.000 Engineering (Engineering Hours) Manuractunn0 (Direct Labor Hours) $ 1.00 400.000 Required: a. Calculate the indirect manufacturing costs assigned to Product A under the traditional costing system. Indirect Manufacturing Costs b. Calculate the indirect manufacturing costs assiqned to Product B under the traditional costing system Indirect Manufacturing Costs 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 Costs , Which product is under-costed and which is over-costed under the volume-based cost system compared to ABC? Product A Product B