Play Safe ("PS") manufactures children car seats and strollers. The company uses a normal costing system and activity-based costing to allocate its manufacturing overhead costs to products. The budgeted manufacturing overhead costs and allocation bases for 2015 are given below. During the month of August 2015, the following manufacturing data was collected. Direct labour rate is $24 per hour. These were the only two products produced and completed in August 2015, there was no beginning and ending work in process for the month of August. Required: (a) Determine the pre-determined manufacturing overhead rate for each activity cost pool. What were the product costs per unit for car seat and stroller in the month of August 2015? (b) Prepare the necessary journal entries to describe and summarize August 2015 manufacturing costs transactions. (c) Discuss reasons why PS uses a normal costing system rather than an actual costing system. What are the merits of PS using activity-based costing overhead rates over a plant-wide overhead rate