Whispering Winds Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers: Whispering Winds is considering switching from one overhead rate based on labor hours to ABC. Perform the following analyses for these two components of overhead: (a) Compute total machine setups and inspection costs assigned to each product, using a single overhead rate. (Round overhead rate value to 3 decimal places, e.g. 52.711 and final answers to 0 decimal places, e.g. 5,275.)