The Rubrics Corporation made four products: widgeis, gadng smidge'rs: and smadgets. summarizes the direct labor, overhead, and direct material costs associated with these products Rubrics' (ID was considering implementing an activitybased costing system as a means on product pricing. Exhibit 2 presents the cost allocation bases for the three main overhead - {depreciatiom setup, and rent}. Exhibit 3 shows the product resource requirements by Notice, for example, that the setup requirement for widgets is EDD hours. Among other things, the CFO wanted to compare the overhead estimates per product b. traditional costing and ABC methods. In addition, the CFD wanted to understand7 computer the following