Home Insert Page Layout Formulas Data Review View A B C D E F Usage of Cost Drivers by Customer X Contract Manufacturing United Holden Leland 2 Department Cost Driver Overhead in 2014 Motors Motors Auto 3 Design CAD-design-hours $ 39,000 710. 20Q 80 4 Production V Engineering-hours 29,600 V 70 60 i 240 5 Engineering Machine-hours V 240,000 120 V 2,800 1,080 6 Total $308,600 400 1. Compute the manufacturing overhead allocated to each customer in 2014 using the simple costing Re system that uses machine-hours as the allocation base. L 2. Compute the manufacturing overhead allocated to each customer in 2014 using department-based manufacturing overhead rates. 3. Comment on your answers in requirements 1 and 2. Which customer do you think was complaining about being overcharged in the simple system? If the new department-based rates are used to price contracts, which customer(s) will be unhappy? How would you respond to these concerns