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Dandy Desks Company manufactures two products: a standing desk and a portable desk. The portable desks are more complex of the two products, and they require more direct labor time and more machine time per unit than the standing desk. Activity Pool Overhead Costs Total Driver Usage Setup $768,000 9,600 setups Materials purchasing $330.000 8.250 purchase orders Machining/fabricating $408,000 81,600 machine hours Total overhead costs $1,506,000 Standing Desks Portable Desks Number of Units Produced 120,000 30,000 Direct materials cost $ 45.00 per unit $ 90.00 per unit Direct labor cost $ 15.75 per unit $ 42.00 per unit Direct labor hours 90,000 60,000 Setups 1,200 8,400 Purchase orders 6,210 2,040 Machine hours 24,000 57,600 Manufacturing overhead is currently assigned to the products on the basis of direct labor hours. The company has gathered some activity information and is interested in the differences between its present costing method and activity- based costing. All overhead costs should be allocated to the products. The overhead cost pools and activity drivers, along with other product information are as follows: Required: a) Using the traditional method of allocating overhead based on direct labor hours, compute the unit cost of standing desks and portable desks. b) Using an activity-based costing approach, compute the unit product cost for the standing desks and the portable desks. c) Why would your answer to a(iv) and b(iv) differ? Be specific