The company SAVE THE PLANET has the following information of its operation during the past year, ESTIMATED INDIRECT FACTORY COSTS $2,345,000 ESTIMATED LABOR HOURS 435,000 The company manufactures 3 products for cleaning green areas, which you have the information below. Product Cost Per Hour Manufacturing Cost Raw Material Units 1 4.25 3 60 125,000 2 8.75 4.75 80 80,000 3 12.00 2 50 175,000 ACTIVITIES Groups Costs Causal P1 P2 P3 Manuf processes. 1,000,000 Hours Of Labor 3 4.75 2 (uni. Done) Product Test 800,000 Uni. for test 10% 10% 10% (un. Done) Maintenance 545,000 Hours Labor 3 4.75 2 (uni. Done) 1. Calculate the cost allocation rate 2. Calculate the ABC Costs 3. Contrast differences if any