Problem 2 (10 points) Bella Manufacturing produces three products: Desk, Chairs, and Cabinets. Bella Manufacturing presently applies overhead using a predetermined rate based on direct labor hours. The product leader for Desks has suggested that Bella Manufacturing switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for the year: Cost Driver Driver Units Purchase Orders $33,912 T, 256 Purchase Orders 13,500 hours Operations Compliance Test $125,400 Compliance Motalai 83,312 In addition management estimates 1,7 direct labor hours for the year. 26,208 The following is actual information for April Actual April Production Cabinets 5,400 8.200 Number of Units Produced 53250 452001 42,250 Direct Labor Hours Machine Hours 200 5421 Compliance Test Purchase Orders Direct Material Cost S170,307 S213,506 S181,625 In April the actual DL rate paid was $8