Mini Case #1 -"High Stepping Ladder" (HSL) (19 Marks) James just joined your Company, "High Stepping Ladder" (HSL), as a junior cost accountant, HSL produces two models of ladders called Weekender and Durable. James came from a small manufacturing company based outside Calgary in Alberta, Canada, James' previous Company uses a Simple costing method to allocate the Manufacturing Overhead Cost. This is different from the Activity-based costing method that you are using for your major company products. You will be going on Vacation from Monday, November 13th, and James needs help to understand this new costing method. For your company's simple costing method, you allocate overhead costs based on direct labour hours. In your initial discussion with John, John lamented that his main problem is about the justifications for using one costing method or the other. Below is the data you have gathered based on the two major products of your company. You plan to have a quick training for John before you go on vacation to