value 25.00 points For many years, Sinclair Graphic Design has provided design and digital-printing services for in banners. The nylon banners, which come in a standard size, are used for a variety of purposes trade shows, sporting events, and other promotional activities. Three years ago, the company i second printing and production service for outdoor banners that has become increasingly popul outdoor banners are a more complex product than the indoor banners, requiring weatherproof materials and a different printing process to improve the visibility of the text and graphics conten outdoor banners are printed in smaller production runs because of less frequent printing equipment takes longer; and, since higher durability is needed to withstand the elements quality inspections are needed. Under the traditional costing approach, overhead costs are assig products on the basis of direct labour-hours. Despite the introduction of the new outdoor banners, profits have declined steadily over the pa years. Management is beginning to believe that the company's costing system may be at fault. Ur for materials and labour for the two products follow: Indoor banners $14.50 Direct materials Direct labour ($19 per Outdoor banners $32.60 S 57 hour) $ 19 Management estimates that the company will incur $1,920,000 in overhead costs during the current and that 16,000 indoor banners and 3,200 outdoor banners will be produced and sold. O Type here to search