Smithson, Inc. produces two types of gas grills: a family model and a deluxe model. Smithson's controller has decided to use a plantwide overhead rate based on direct labor costs. The president of the company recently heard of activity-based casting 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 Family Model Deluxe Model $75,600 $151,200 2.000 2,000 200 800 Total estimated overhead costs are $453,600. Overhead cost allocated to the machining activity cost pool is $272,160 and $181.440 is allocated to the machine setup activity cost pool. Determine the difference in allocation between the two approaches. Family Model Deluxe Model Traditional $ $ $ ABC $ $ $ Difference $ $ $