Plata Company produces two products: a mostly handcrafted soft leather briefcase sold under the label Maletin Elegant and a leather briefcase produced largely through automation and sold under the label Maletin Fina. The two products use two overhead activities, with the following costs: The controller has collected the expected annual prime costs for each briefcase, the machine hours, the setup hours, and the expected production: Required: 2.1) Define the term controller. 2.2 Calculate the consumption ratios of each activity per product. 0,1,0,50,4 2.3 Calculate the total cost of each product using ABC.18041500