Yale Padfolio Club makes Padfolios and Business Cards for Yale students during interview season and operates at capacity. The controller has asked you to compare plant-wide, department, and activity- based cost allocation. Budgeted information for the year ended December 30, 2016 is as follows: Other information follows: Setup costs in each department vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows: Supervision costs in each department vary with direct manufacturing labor costs in each department. Calculate the budgeted cost of Padfolios and Business Cards based on a single plant-wide overhead rate, if total overhead is allocated based on total direct costs. Calculate the budgeted cost of Padfolios and Business Cards based on departmental overhead rates, where forming department overhead costs are allocated based on direct manufacturing labor costs of the forming department and assembly department overhead costs are allocated based on total direct costs of the assembly department. Calculate the budgeted cost of Padfolios and Business Cards if Yale Padfolio Club allocates overhead costs in each department using activity-based costing. Explain how the disaggregation of information could improve or reduce decision quality