The Acme Printing Company prints limited edition art books with production runs of 15,000 to 100,000 . It has recently adopted an activity-based costing (ABC) system to assign manufacturing overhead to products. The following data relate to one product, The History of Art, and the ABC cost pools: Required: a) Calculate the overhead rate per unit of activity for each of the five cost pools. b) Calculate the total overhead assigned to the production of The History of Art. c) Calculate the overhead cost per unit for The History of Art. d) Calculate the total unit cost for The History of Art. e) Suppose Acme Printing Company allocates overhead by a traditional production volume-based method using direct labour dollars as the allocation base and one cost pool. Determine the overhead rate per direct labour dollar and the per unit overhead assigned to The History of Art. Comment on the difference in cost allocations between the traditional method and the activity-based costing approach