PABLO 6.4 A company has traditionally allocated its overhead based on machine hours but had collected this information to change to activity-based costing: Estimated Activity Product 1 Product 2 45 3,000 3.000 500 400 Activity Center Machine setups Assembly parts Packaging pieces Machine hour per unit Production volume 15 Estimated Cost $ 10,800 144,600 55,350 750 1,500 A How much overhead would be allocated to each unit under the traditional allocation method? B. How much overhead would be allocated to each unit under activity-based costing