St. James, Inc, currently uses traditional costing procedures, appywy is considerins products Beta and Zeta on the basis of direct labor hoursrs. Data on activity-based costing and the creation of individual cost pa DLH), production setups (SU), and number of parts components the cost pools and respective driver volumes follow. verhead to o direct labor hours. The company is considering a pools that will use direct labor hours (PC) as cost drivers. Data on Pool No. 1 Product Beta Zeta Pool No. 2 Pool No. 3 Driver Su (Driver PC 1.200 2,800 2,250 750 45 Pool Cost s160,.000 S280,000 S360 ,000 13. True or False? For St James, Inc, Total manujacturing Costs are the same regardless of which method you use to apply overhead 14. For St James, Ine, the total overhead cost, from all three cost pools, allocated to Beta by using activity-based costing would be: A. $560,000 B. S356,000 C $444,000. D. $240,000. E some other amount. 15. The overhead cost allocated to Beta by using traditional costing procedures would be: A. S444,000 B. S356,000 C S560,000 D. $240,000 E some otyher amount 16. The overhead cost allocated to Zeta by using activiy-based costing procedures would b A $356,000 B. 8560,000 C: S444,000 D. $240,000 E. some other amount