Laint Saurant Designer Bags Pty Ltd manufactures two leather bags products: The Supreme and The Glamour. The company pools costs into three activities (costs pools). The indirect cost and the driver details for each of the manufacturing activities for the month along with other information is provided below: Estimated indirect costs Estimated numbers of Cost Driver The The Supreme Glamour Total Activity Design $91,385 250 123 373 Cost driver Number of design hours Number of machine set ups Direct labour hours 250 650 Cutting Assembly $107,250 $225,664 400 712 600 1312 The Glamour The Supreme 670 Units produced 1420 1. Under the TRADITIONAL costing method, using Direct Labour Hours" as the cost driver, the indirect costs would be applied at the rate of (2 marks) Select one: a. $323.40 per direct labour hour b. $707.17 per direct labour hour c. Insufficient information has been provided; and the indirect cost rate cannot be determined. d. $595.93 per direct labour hour 2. Under the Activity Based Costing (ABC) method, the indirect cost rate for each of the activities; Design, Cutting and Assembly respectively is; (3 marks) Select one: a. $260, $204.44 & $145 b. $245, $165 & $172 c. $136, $223.70 & $300 O d. $336, $167.20 & $224