Jordan Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow: Cost Cost driver Unit Level $67,500 2,700 labor hrs. Activities Batch Level $15,480 36 setups Product Level $14,000 Percentage of use Facility Level $306,000 18,000 units Production of 860 sets of cutting shears, one of the company's 20 products, took 210 labor hours and 6 setups and consumed 17 percent of the product-sustaining activities. Required a. Had the company used labor hours as a companywide allocation base, how much overhead would it have allocated to the cutting shears? b. How much overhead is allocated to the cutting shears using activity-based costing? c. Compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 860 units are produced. If direct product costs are $150 and the product is priced at 25 percent above cost for what price would the product sell under each allocation system