Noahs Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine hours in the Machining Department and on the basis of direct labor dollars in the Assembly Department. At the beginning of 2013, the following estimates were provided for the coming year: Machining Assembly Direct materials 10,000 30,000 Machine hours 30,000 20,000 Direct labor cost $200,000 $1,000,000 Manufacturing Overhead costs $440,000 $500,000 The accounting records of the company show the following data for Product #APE1: Machining Assembly Direct materials 50 100 Machine hours 200 50 Direct material cost $2,100 $1,200 Direct labor cost $1,000 $2,300 Required: a. Compute the predetermined manufacturing overhead cost driver rate for each department. b. Compute the total cost of Product #APE1 c. Provide possible reasons why Noahs Manufacturing uses two different cost drivers