The controller for Buffalo Wing cake Oil Co. established the following overhead cost pools and cost drivers: Estimated Cost Driver Level Budgeted Overhead $310,000 Cost Pool Cost Driver # of setups 230 setups 15,600 barrels # of barrels 218,600 2,080 # of inspections 515,800 Machine setups Material handling Quality control inspections Other overhead machine hours # of machine hours 22,600 415,800 An order of 1,850 barrels of cake oil used: 30 setups 1.990 barrels Machine setups Material handling Quality inspections Machine hours 300 inspections 2,185 machine hours Required: (a) What is the overhead rate per machine hour if the number of machine hours is used as a single cost driver under traditional costing system? (Round your answer to 2 decimal places.) (b) Utilizing traditional costing, how much overhead is assigned to the order based on machine hours as a single cost driver? (c) Utilizing ABC, how much total overhead is assigned to the order