Spiro Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow. Activities Unit Level Batch Level Product Level Facility Level $198,000 Cost $38,000 $21,000 $12,000 1,900 labor Cost driver 42 setups Percentage of use 18,000 units hrs Production of 810 sets of cutting shears, one of the company's 20 products, took 110 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities. Required: a. Had the company used labor hours as a companywide allocation base, how much overhead would it have allocated to the cutting shears? (Round intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.) ocated cost b. How much overhead is allocated to the cutting shears using activity-based costing? (Round your answer to the nearest dollar amount.) ocated cost