Helman Inc. has three categories of overhead. The expected overhead costs or each of the categories for next year are as follows: Currently, the company uses a normal job-order costing system with overhead assigned on the basis of direct labour hours. For last year, the company budgeted 20,000 hours. Recently, the company has considered bidding on a proposed bid. Bids are typically based on full manufacturing costs plus a 50% markup. Estimates for the proposed job are as follows: Required (A) Compute the predetermined overhead rate and determine the bid price of the proposed job using the existing costing system. (B) If the company uses activity-based cost drivers to assign overhead, compute the activitybased costing rates and recompute the bid price of the proposed job. (C) Should all companies adopt activity-based costing? Why or why not? Case \#3 In 2021, Fisher Inc. produced 10,000 units and sold 9,000 units at a selling price of $9 per unit. Costs for the year were as follows