5. The controller for Buffalo Wing Cooking Oil Co. established the following overhead cost pools and cost drivers: Cost Pool Machine setups Material handling Quality control Other overhead Budgeted Overhead $310,000 218,600 515,800 415,800 Cost Driver # of setups # of barrels #of inspections # of machine hours Estimated Cost Driver Level 230 setups 15,600 barrels 2,080 inspections 22,600 machine hours An order of 1,850 barrels of cooking oil used: Machine setups Material handling Quality inspections Machine hours 30 setups 1,990 barrels 300 inspections 2,185 machine hours Required: (a) What is the overhead rate per machine hour if the number of machine hours is used as a single cost driver under traditional costing system? (Round your answer to 2 decimal places.) (b) Utilizing traditional costing, how much overhead is assigned to the order based on machine hours as a single cost driver? (c) Utilizing ABC, how much total overhead is assigned to the order