Part 1: Traditional Cost Allocation to Products A and B: DLH Materials Total TC per Tire A105 1,721,437 1,125,000 2,846,437 113.85 B107 382,542 408,000 790,542 131.75 Part 2: ABC Allocation to Products A and B: # of Setups # of POs DLH Materials Total TC per Tire A105 81,000 8,250 1,260,000 1,125,000 2,474,250 98.97 B107 297,000 41,250 280,000 408,000 1,026,250 171.04 A) Write a summary about the relationships between the different costs and the cost drivers comparing the traditional costing and activity based costing method?