Plant$-$wide, department, and activity$-$cest rates. Triumph Trophies makes trophies and plaques and operates at capacity. Triumph does large custom orders, such as the participant trophies for the Minnetonka Little League. The controller has asked you to compare plant$-$wide, department, and activity$-$based cost allocation.Forming DepartmentDirect materialsDirect manufacturing laborTriumph Trophies Budgeted Information for the Year Ended November $30,2019$TrophiesPlaques$$26,000$$$22,50031,20018,000$Total$$48,50049,200$Overhead costsSetup$24,00020,772$General overheadAssembly DepartmentDirect materialsDirect manufacturing laborTrophies$ $5,20015,600$Plaques$$18,75021,000$Total$$23,95036,600$Overhead costsSet upSupervision$46,00021,920$Other information follows:Setup costs in each department va y with the number of batches processed in each department. The budgeted number of batches for e sh product line in each department is as follows:TrophiesPlaquesForming department$40116$Assembly department$43103$Supervision costs in each department vary with direct manufacturing labor costs in each department$1.$ Calculate the budgeted cost of trophies and plaques based on a single plant$-$wide overhead rate, if total overhead is allocated based on total direct costs$2$ Calculate the budgeted cost of trophies and plaques based on departmental overhead rates, where forming department overhead costs are allocated based on direct manufacturing labor costs of the forming department and assembly department overhead costs are allocated based on total direct costs of the assembly department$\mathrm{.}3.$ Calculate the budgeted cost of trophies and plaques if Triumph allocates overhead costs in each department using activity$-$based costing$\mathrm{.}4.$ Explain how the disaggregation of information could improve or reduce decision quality.