Houston Company produces two products. Standard and Jumbo, and currently uses a costing system that accumulates all overhead costs in a single cost pool and assigns it to products based on direct labor dollars. After completing a study that showed overhead costs were driven by factors other than volume, Houston's management has decided to implement an activity based costing (ABC) system. The study showed that manufacturing overhead costs could be associated with three activities: (1) purchasing. (2) receiving, and (3) maintenance. The costs of each of these activities, their drivers, and the driver units for each product are as follows: Activity Activity Driver Costs Purchasing Number of purchase orders $ 42,000 Receiving Number of deliveries 44,000 Maintenance Maintenance hours 48,000 $134.000 Other data for the year are as follows: Activity Driver Units Standard Jumbo Total 200 100 300 50 150 200 800 1,200 2,000 Standard 24,000 Jumbo 8,000 Total 32,000 Units produced Direct materials cost: Per unit Total direct materials cost Direct labor cost $12 $288,000 $64,000 $15 $120,000 $408,000 $16,000 $80,000 Ronrad. a. Calculate the overhead rate using the current cost accounting system where overhead is assigned on the basis of direct-labor dollars. NOTE: Round to nearest cent (2 decimal places). b. Calculate the total overhead assigned to the Standard product using the current cost accounting system where overhead is assigned on the basis of direct-labor dollars. NOTE: Enter as whole number with commas (Ex. "xxx.xxx"). c. Using activity-based costing (activity rates), calculate the total overhead assigned to the Standard product related to Purchasing, Receiving, and Maintenance. NOTE: Enter as whole number with commas (Ex. "xxx.xxx"). d. Calculate the TOTAL COST PER UNIT of the Standard product using the ABC system to assign overhead to the products. NOTE: Round answer to nearest cent (2 decimal places). Exact match needed for credit. a. Traditional OH rate: $ type your answer... b. OH assigned to Standard product using traditional costing: $ type your answer... c. OH assigned to Standard product using ABC costing: $ type your answer... d. TOTAL cost per unit of the Standard product using ABC costing: $ type your