Sydney Dandons manufactures Motor Skate Boards in two distinct models, Easy and Sharp. Sydney Dandons 2016 books reveal the following pieces of cost and activity information: Number of Number of Product Assembly activity Tuning activity Direct Labour Hours Easy 31 301 6501 Sharp 71 501 1501 Indirect costs pertaining to ‘Assembly’ are $201,000 and ‘Tuning’ are $601,000. Your manager, Joe, is interested in making a comparison between the Simple/Peanut Butter/Traditional costing system and the advanced Activity-Based costing (ABC) system. Joe asks you to work out ‘a’ and ‘b’ below under the Simple/Traditional costing system, applying all the $802,000 indirect/overhead costs using direct labour hours as the indirect cost allocation base. Then, Joe asks you to work out ‘c’ and ‘d’ below under the advanced activity-based costing (ABC) system and using the number of ‘Assembly activity’ and the number of ‘Tuning activity’ as the cost drivers (i.e. cost allocation bases) for allocating the given overhead/indirect costs: the amount of indirect/overhead costs assigned to the Easy model? the amount of indirect/overhead costs assigned to the Sharp model? the amount of indirect/overhead costs assigned to the Easy model? the amount of indirect/overhead costs assigned to the Sharp model? Round off all calculations to 2 decimal places. Finally, Joe, asks you to: e. Evaluate/interpret the difference you observe in the costs worked out under ‘a’ and ‘b’ (i.e. the Simple/Traditional costing system) and the costs worked out under ‘b’ and ‘c’ (i.e. under the ABC system), and conclude which of the two costing systems is a better reflection of the allocation of the indirect/overhead costs, and why?