Swifty, Inc. produces two types of gas grills: a family model and a deluxe model. Swifty'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:

$\backslash$table$[[,$Family Model,Deluxe Model$],[$Direct labor costs,$$75,600,$$$151,200$

A$)$

Compute the overgead rate using the traditonal $($plantwide$)$ approach?

B$)$

Compute the overhead rates using activity$-$based costing approach?

C$)$

Determine the difference in allocation between the two approaches?