YesChairs Inc. produces 3 types of chairs for 3 sizes of buyers. Overhead costs incurred during the manufacturing process include: Machine maintenance bill Quality control bill SS $ $ 85,000 65,000 These two bills are allocated to the production of chairs in the following manner: Chairs Small Production Machine Hours Quality Inspections 3,400 5,400 4,100 Medium 2,200 4,400 5,900 Lare 2,400 4,200 8,000 8,000 14,000 18,000 a) What is the total OH cost per chair using the ABC system? b) What is the total OH cost per chair using the traditional system?