$.$ LO $6\mathrm{.}4$A company has traditionally allocated its overhead based on machine hours but had collected this information to change to activity$-$based costing:

Estimated Activity by Activity Center for Product $1,$ Product $2,$ and Estimated Cost, respectively. Machine setups, $15,45,$ $$10,800.$ Assembly parts, $3,0003,000,144,600.$ Packaging pieces, $500,400,55,350.$ Machine hour per unit, $4,3.$ Production volume $750,1,500$

How much overhead would be allocated to each unit under the traditional allocation method?

How much overhead would be allocated to each unit under activity$-$based costing?