PART A: Helpful Division of X Company makes two products, Small and Large. The company has always used Conventional Costing (for nancial reporting purposes], but this period wants to try using Activity-Based Costing to make better decisions. Information related to the current period is as follows: Small Large Number of Units to manufacture 54,000 units 4,000 units Number of Moves (related to moving overhead) 5,400 moves 14,000 moves Number of Machine Hours {related to assembly] 540 how's 3,000 hours Number of Inspections [related to quality assurance) 810 inspections 400 inspections Relevant Dollar Amounts: Yet to Allocate Direct material costs (traceable) $755,000 $120,000 Direct labor costs (traceable) $ 81,000 $ 16,000 Materials Movement lI'Clverhead $ 93,000 Assembly and Packaging Overhead $209,000 Quality Assurance Overhead $127,000 (NOTE: The instructor video lecture and related outline handout for this week might be helpful in doing this assignment] REQUERED: (#1) Since the company has three activities, what are the three overhead application rates the company would use for activity-based costing? (RDUND EACH RATE TO THE NEAREST CENT and be sure to label the rates appropriately.) {#2} Using activity-based costing, what was the cost to manufacture one Small unit? [#3) Using activity-based costing, what was the cost to manufacture one Large unit? (#4) Based on what you learned about activity-based costing this week, how might Helpful Division managers use the new cost information from its activity-based costing system to better manage its operations