last question option overhead is the same or different under 2 methods

Oriole Inc. manufactures and distributes three types of water skis: beginner, intermediate, and advanced. Production is highly automated for the beginner model, whereas the intermediate and advanced models require increasing degrees of labour, depending on the shaping and finishing processes. Oriole applies all indirect costs to production using a single predetermined overhead (OH) rate based on direct labour hours (DLH). Management estimates that 24,600 DLH will be used in the upcoming year, at a rate of $12 per hour. Assume that the following activity took place in the first month of the new year: Beginner Intermediate Advanced 16,400 6,600 2,500 $17.100 $10.700 $6,600 400 800 1,600 Number of units produced Direct materials costs Direct labour hours Number of orders Number of production runs Kilograms of material used Machine hours 6 4 3 2. 2. 2 3 6,600 2.600 1.200 1,000 250 160 3 Number of inspections 3 3 Number of units shipped 14.800 6.200 2,100 A consultant recently suggested that Oriole switch to an activity-based costing system, and assembled the following information: Activities Order processing Material handling Machine depreciation and maintenance Recommended Cost Drivers Number of orders Kilograms of materials used Estimated OH Cost $ 49,000 490,000 Cost Drivers 100 orders 98.000 kilograms 16,009 hours Machine hours Number of inspections 336,000 109,000 Quality control 40 inspections $ 984.000 Calculate the production costs for each product in the first month of the upcoming year, using direct labour hours as the allocation base. Beginner Intermediate Advanced Materials $ $ Labour MOH $ $ Calculate the production costs for each product in the first month of the upcoming year, using activity-based costing. Beginner Intermediate Advanced Materials $ Labour ABC overhead applied $ $ Compare your answers in parts (a) and (b). Is the overhead charged to each product the same under each method? The amount charged to each product for overhead is under the two methods