System, ABC System DLO 41,43, 44, 45,46 two types of briefcase, fabric and leather. The company is currently using a traditional costing handling and setup. Pertinent data f 667 of setups Total estimated overhead costs are $135,000, of which $115,000 is assigned to the materials handling cost pool and $20,000 is assigned to the setup cost pool S 81,000 2. Calculate the overhead assigned to the leather case line using ABC. S 55,300 costed ype here to search