The following overhead cost information is available for a company: During the year, 8,000 purchase orders were issued: 25,000 shipments were received: 4,000 machine setups occurred: and 7,500 inspections were conducted. Employees worked a total of 10,000 Direct Labor Hours. The corporate managers are trying to decide whether they should use a traditional overhead allocation method based on direct labor hours or switch to activity based cost system. Assume that 1 batch of products has the following specifications: Direct Labor Hours: 7 Number of purchase orders 7 Shipments received 10 Machine setups 3 Inspections 3 A) Determine the overhead allocation for 1 batch using the traditional overhead allocation allocation based on direct labor hours. B) Determine the overhead allocation for 1 batch using the activity based costing method C) List one advantage of using the activity based costing method