Tarquin's Trophies makes trophies and and operates at capacity. Tarquin does large custom orders, such as the participant trophies for the Mishawaka Little League. The controller has asked you to compare plant-wide, department, and activity-based cost allocation. Other information follows: Setup costs vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows. Supervision costs vary with direct labor costs in each department. Calculate the budgeted cost of trophies and plaques based on a single plant-wide overhead rate, it total overhead is allocated based on total direct costs. Calculate the budgeted cost of trophies and plaques based on departmental overhead rates, where forming department overhead costs are allocated based on direct labor costs of the forming department, and assembly department overhead costs are allocated based on total direct costs of the assembly department. Calculate the budgeted cost of trophies and plaques if Tarquin allocates overhead costs in each department using activity-based costing. Explain how the disaggregation of information could improve or reduce decision quality