Mary has been allocating Manufacturing Overhead (MOH) costs to her products using a single plant-wide rate of $13.00 per Direct Labor (DL) hour. A recent job required 340 DL hours, 40 production runs, 24 quality inspections, and 19 factory supervisor hours. Based on the increased activity, the accountants are suggesting a transition to Activity-Based Costing (ABC) and have suggested the following rates: Materials Handling: $9.00 per direct labor hour Production Setup: $18.00 per production run Quality Inspections: $5 per inspection Factory Supervisor Wages: $12.00 per supervisor hour Assuming that Mary makes the switch to ABC, what is the difference in MOH costs that would be reported under the previous plant- wide rate compared to the ABC rates? $292.00 less costs allocated under ABC $1989.95 more costs allocated under ABC $292.00 more costs allocated under ABC $1989.95 less costs allocated under ABC