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Bilbo Corporation manufactures two products Product A and Product B. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to three cost pooks. The following additional information is available for the company as a whole and for Products A and B. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $180.000 12.000 Machine hours Machine Setups of setups $75.000 150 setups Order size Direct labor hours $280,000 10.000 Direct labor hours Product A 9,000 Activity Measure Machine-hours # of setups Direct labor hours Product B 3.000 70 4,000 80 6,000 Product A is closest to: Using the ABC system, the total overhead cost that is assigned $343.000 $192.000 $401,250 O $321.000 Creating a new recipe for a meal at a restaurant is an example of a: Facility-Level Activity Unit-Level Activity Product-Level Activity Batch-Level Activity