More Info del Keenan wants to further refine its costing system by allocating overhead using activity-based costing. The estimated $892,500 of manufacturing overhead has been divided into three primary activities: Materials Handling Machine Setup, and Insertion of Parts. The following data have been compiled: ve st Materials Handling $84,000 Number of parts Machine Setu $304,500 Number of setups Insertion of Parts $504,000 Number of parts Total Overhead costs Allocation Base Expected usage: Basic Model S 892,500 28 parts per calculator 56 parts per calculator 20 setups per year 40 setups per year 28 parts per calculator 56 parts per calculator Professional Model fes Print Done