Spalding Brothers Sporting Goods Game Ball and the Golden State Warriors Championship Ball. manufactures two types of basketballs: the NBA Official Below is the current year production data for the company: 113,000 Direct material in ounces Direct labor hours Machine hours Number of setups Number of basketballs produced 97,000 30,000 26,000 40,000 13,000 600 8,000 300 16,000 The 210,000 ounces of material had a total cost of $1 365,000. Direct labor is $17 per hour. The company has total overhead production costs of $1850,000. a. If Spalding Brothers Sporting Goods applies factory overhead using direct labor hours, compute the total production cost and the unit cost for each type of basketball. b. If Spalding Brothers Sporting Goods applies factory overhead using machine hours, compute the total production cost and the unit cost for each type of basketball. e. Assume that Spalding Brothers Sporting Goods has established the following activity centers, costs drivers, and costs to apply factory overhead. Cost Pool Equipment Maintenance Production Setup Material Handling Transportation Costs # of machine hours # of setups Ounces of Materials # of basketballs produced Cost Volume $585,000 39,000 $125,000 900 $540,000 210,000 S600000 24,000 Compute the total cost and the unit cost for each type of basketball. d. Which method produces the most accurate cost? Why? (Answer in complete sentences.)