Problem 6.(15 Points) Enlighten Inc, a manufacturing firm, has been using a single predetermined overhead allocation rate with direct labor hours as the allocation base to allocate overhead costs. Miriam Levy, the president of Enlighten, decided to develop an ABC system to accurately allocate the indirect costs. She identified two activities related to the total indirect costs-direct labor hours and machine maintenance. The other relevant details are given below Estimated quantity Allocation base Estimated costs of allocation base aterials handling Number of parts $90,000 1500 parts machine !as.coo Direct labor hours 400 urr aintenance. otal During the current month, Enlighten's used 150 direct labor hours to make Product A.. The job required the use of 450 parts in total. Determine the predetermined manufacturing overhead using the ABC system. (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) 1.What amount of overhead would be allocated to Product A, if a company-wide rate based on direct labor hours were used? low much overhead should be allocated to Product A based on Activity-Based Costing? 2. H