PA12. LO 6.4 Portable Seats makes two chairs: folding and wooden. This information was obtained to review the decision to consider ABC Folding Chairs Material requisitions Inspections Labor hours "ibs 500 150 2,600 Wooden Chairs 200* 50 2.400 Total Cost $55,000 25,000 Comput the overhead assigned to each product under: A. The traditional allocation method B. The activity-based costing method