Standard Inc. manufactures nuggets, sausages and meatballs. At first the company used a traditional costing system, but this system was found to be less effective. This resulted in management intending to change the system into activity based costing. The established cost classification consists of direct material, direct labor, and manufacturing overhead. Overhead will be allocated to each product using a rate of Rp. 26,250 per direct labor hour. Thunder Inc overhead costs consist of 4 activities, namely: Activities Quality Control Blending Mixing Packaging Basic Allocation 120 product Total Costs Rp2.400.000 Rp9.000.000 408 blending-hours Rp3.600.000 Rp1.800.000 248 mixing-hours 168 packaging-hours The following is production cost data and other data related to the three products: Direct material cost/product Direct labor cost/product Direct labor hour/product Number of products Blending-hours/product Mixing-hours/product Packing-hours/product Required: Nugget Sausage Meatball Rp250.000 Rp330.000 Rp220.000 Rp70.000 Rp90.000 Rp60.000 6 6 4 32 48 40 3 4 3 2 3 1 1 2 1 Calculate manufacturing costs with traditional and ABC methods and provide an explanation!