Saquon Barkley, Corp. currently produces two different footballs. They are either Regular or Special. Details from last year's operations are listed below (unit means one footbal): Saquon Barkley Corp divides indirect costs into two different cost pools, with the respective allocation bases: The CEO of Saquon, Barkley Corp is researching activity-based costing. However, the company employs traditional (simple) costing. Saquon Barkley Corp is doing some analysis at year-end to compare cost allocation under both methods. Total overhead costs incurred during the year were $604,800, with direct labor-hours as the only allocation base. Under Traditional Costing the total indirect costs allocated to each Special football is closest to: $7.56 $31.50 $11.52 $15.12