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 $1,700,000 across three activities: Engineering, Manufacturing, and Inspection. Under the traditional volume-based costing system, the predetermined overhead rate is $2.25/direct labor hour. Under the ABC system, the rate for each activity and usage of the activity drivers are as follows: Engineering (Engineering Hours) Manufacturing (Direct Labor Hours) Inspection (Batches) Activity Rate $ 80/hour $1.00 Usage by Product A Usage by Product B $ 80 2,100 450,000 3,950 8,500 450,000 1,400 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 assigned to Product B under the traditional costing system. Indirect Manufacturing Costs