XYZ Company designs and produces automotive parts. In 2017, actual variable manufacturing overhead is $308,600. XYZ`s traditional costing system allocates variable manufacturing overhead to its three customers based on machine hours and prices its contracts based on full costs. One of its customers has complained of being charged noncompetitive prices, so XYZ realized that it is time to examine the consumption of overhead resources more closely. They know that there are three main departments that consume overhead resources: design, production, and engineering as follows:

Department	Cost driver	Variable manufacturing overhead in 2017	Usage of cost drivers by customer contract
			Ahmad	Bayan	Masa
Design	Design hours	$39,000	110	200	80
Engineering	Engineering hours	29,600	70	60	240
Production	Machine hours	240,000	120	2,800	1,080
Total		$308,600

Compute the overhead allocated to each customer using the traditional costing system that has machine hours as the allocation base, and then recompute the overhead allocated to each customer using the ABC costing system.

Who do you think is the customer who complains about prices?