i just need help in the last part

Sheffieid Inc. has two types of handbagsistandard and custom. The controller has decided to use a plantwide overhead rate based on direct labor costs. The president has heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining (machine hours) and machine setup (number of serups). The total estimated machine hours is 2.700, and the tot f estimated number of setups is 450 . Presented below is information related to the company's operations: Total estimated overhead costs are $288,000. Overhead cost allocated to the machining activity cost pool is $189,000, and 599,000 is allocated to the machine setup activity cost pool. Compute the overhead rate using the traditional (plantwide) approach information related to each product's use of cost drivers: (Round answer to 0 decimal places, e.g. 12.) Predetermined overbead rate Compute the overhead rates usirlt the activity-based costing approach. Machining \$ $ per machine hour Machine setup per setup Determine the difference in allocation between the two approaches