Maynard Manufacturing Company Company manufactures three products, Product Alfa, BEta, and Gama. The company estimated it would incur RO 140,000 in manufacturing overhead costs during the current period. Overhead currently is assigned to the products based on direct labour hours. Data concerning the current period's operations appear below: Management is considering using activity-based costing to apply manufacturing overhead cost to products for external financial reports. The activity-based costing system would have the following three activity cost pools: **Note: Factory cost are based on Direct labour hours Required a) Calculate the total cost of the product using Traditional method b) Calculate the total cost of the product using Activity Based Costing method c) Which of the product has Under /Over Cost