please show work and explain how answer was found. thank you

Current Attempt in Progress Saddle Inc. has two types of handbags: standard and custom. The controller has decided to use a plantwide overhead rate based on direct labor 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 and machine setup. Presented below is information related to the company's operations Standard Custom Direct labor costs $50,000 $ 100,000 Machine hours 1,500 1,500 Setup hours 90 360 Total estimated overhead costs are $ 309,000. Overhead cost allocated to the machining activity cost pool is $ 210,000, and $ 99.000 is allocated to the machine setup activity cost pool. Your answer is correct Compute the overhead rate using the traditional (plantwide) approach (Round answer to 2 decimal places, eg 12.25.) Predetermined overhead rate 200 % of direct labor cost Your answer is partially correct Compute the overhead rates using the activity-based costing approach. Machining 70 per machine hour Machine setup $ 230 per setup hour eTextbook and Media X Your answer is incorrect Determine the difference in allocation between the two approaches, Traditional costing Standard $ $ 104500 Custom 209000 X Your answer is incorrect. Determine the difference in allocation between the two approaches. Traditional costing Standard 104500 Custom 209000 Activity-based costing Standard Custom e Textbook and Media