need help with part b) and c), I have already done part a). thank you!

Ivanhoe inc. makes two types of handbags: standard and custom. The controller has decided to use a plant-wide overhead rate based on direct labour costs. The president has heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining (machine hours) and machine set-up (number of set- ups). The total estimated machine hours is 1,500 , and the total estimated number of setups is 500 . Presented below is information related to the company's operations. Total estimated overhead costs are $285,000. The overhead cost allocated to the machining activity cost poolis $171,000, and $114.000 is allocated to the machine set-up activity cost pool. Predetermined overhead rate % of direct (b) Calculate the overhead rate using the activity-based costing approach. (c) Determine the difference in allocation between the two approaches. (Enter negative answers using either a negative sign preceding the number e.g. 2,945 or porentheses e.g. (2,945)