Hello Expert, please assist me with this Managerial Accounting question, thanks.

TriTech Company has been allocating overhead to individual product lines based on each line's relative share of direct labor hours. For the upcoming year, the company estimated that manufacturing overhead will be $1,800,000 and estimated direct labor hours will be 120,000 . The company also has the following estimates: Among many other products, TriTech has two switches, Standard and Elite switches. Standard switches are a high-volume product that the company makes in large batches, while Elite switches are a specialty product that is fairly low in sales volume. Information about Standard and Elite usage of the different activities follows: Calculate the predetermined overhead rate based on direct labor hours (traditional allocation). (Round answer to 2 decimal places, e.g. 15.25.) Use this predetermined overhead rate to calculate the amount of overhead to apply to Standard and Elite switches, based on their usage of direct labor hours. (Round answers to 0 decimal places, e.g. 125.) Calculate the individual ABC pool rates by taking the total amount of overhead for each cost pool and dividing that total by the total amount of activity for that pool. (Round maintenance costs pool rate to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places, eg. 125.) Allocate overhead to each of the two products using these three activity rates. (Round answers to 0 decimal places, e.g. 125.) Maintenance Cost. Setup Cost. Engineering. Total MOH. Standard. Elite. Compare the overhead calculated in part a to that calculated in part b. Which allocation method (traditional or ABC) most likely results in a better estimate of product cost