b. Using traditional system with DL hours as OH allocation base, for Macaroon cookie: b1. (1') compute the estimated overhead costs per thousand cookies. b2. (1') compute the estimate gross profit per thousand cookies. c. Using ABC system, for Macaroon cookie: cl. (1') compute the estimated overhead costs per thousand cookies. Aunt Ethel's Fancy Cookie Company manufactures and sells three flavors of cookies: Macaroon, Sugar, and Buttercream. The batch size for the cookies is limited to 1,000 cookies based on the oven size and cookie molds. Based on budgetary projections, the information listed below is available: Total overhead costs and activity levels for the year are estimated as follows: a. Compute the ABC allocation rates for Oven and Packaging costs separately. a1. (0.5) Allocation rate of oven cost = a2. (0.5') Allocation rate of packaging cost= c. Using ABC system, for Macaroon cookie: c1. (1') compute the estimated overhead costs per thousand cookies. c2. (1') compute the estimated gross profit per thousand cookies. d. (0.5') Is Macaroon cookie undercosted or overcosted under traditional costing