S 4 B Font X f Question 8 Alignment YesChairs Inc. produces 3 types of chairs for 3 sizes of buyers. Overhead costs incurred during the manufacturing process include: Machine maintenance bill Quality control bill + SS 171 85,000 65,000 atting Number 5 Table Styles Styles These two bills are allocated to the production of chairs in the following manner: Chairs Small Medium Lare F G H Production Machine Hours Quality Inspections 3,400 5,400 4,100 2,200 4,400 5,900 2,400 4,200 8,000 8,000 14,000 18,000 a) What is the total OH cost per chair using the ABC system? b) What is the total OH cost per chair using the traditional system?