Saddle Inc. has two types of handbags: standard and custom. The controller has decided to use a plantwide overhead rate based on direct labor costs. The president has heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company's operations. Direct labor costs Machine hours Setup hours Standard $50,000 1,200 120 Custom $100,000 1.200 390 Total estimated overhead costs are $304.200. Overhead cost allocated to the machining activity cost pool is $192.000 and $112,200 is allocated to the machine setup activity cost pool. (c) Determine the difference in allocation between the two approaches. Traditional costing Standard $ Custom $ Activity-based costing Standard $ $ Custom $