Which of the following is NOT considered typical problems of the traditional costing approach as compared to Activity-Based Costing (ABC)? o Over-reliance on the volume-based allocation of overhead costs O Overly simplified overhead allocation process o Using only one or two plant-wide overhead rates Inadequate effort to keep track of direct materials and direct labor costs Mellon Company, a manufacturing firm, has supplied the following information from its accounting records for the month of September: Sales Direct labor Selling & administrative costs ........ Raw materials purchased Manufacturing overhead $72,000 10,000 7,000 20,000 13,500 Inventory_ Beginning Ending Raw materials Work-in-process Finished goods $10,000 18,000 21,000 $5,000 17,000 16,500 What was the amount of cost of goods manufactured for September? O $47,500 O $44,500 O $49,500 O $54,000