Sunland, Inc. produces two types of gas grills: a family model and a deluxe model. Sunland'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 costing 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: Family Model Deluxe Model Direct labor costs $77.400 $154.800 Machine hours 2,000 2,000 Setup hours 200 BOO Total estimated overhead costs are $464,400. Overhead cost allocated to the machining activity cost pool is $278,640 and $185,760 is allocated to the machine setup activity cost pool. (c) Determine the difference in allocation between the two approaches. Family Model Deluxe Model Traditional % $ ABC $ $ Difference % %