Kimberly is a staff accountant for Crane, a factory that manufactures decorative wall hangings. Crane is gearing up to have its busiest year yet. and it anticipates the production of 164,000 units. Kimberly has been analyzing some cost data and is going to recommend to management that the company switch from a traditional costing system to an Activity-Based Costing (ABC) system. Kimberly believes that management will benefit overall from havingthe costing allocated by activities rather than a single cost driver. Crane has the following budgeted costs: Direct Materials (DM), $295,706: and Direct Labor (DL). $198,540. Their budgeted Manufacturing Overhead (MOH) costs are comprised of the following: Materials Sorting: $100,440 (12,400 yards of fabric) Setups: $68,400 (10.000 setups) Supervisor Wages: $111,240 (10,800 hours) The actual usage of resources this year includes 12,080 yards of fabric, 9,800 setups, and 10,500 supervisor hours. How much MOH is allocated for the year based upon the ABC rates? (If necessary, round intermediate calculations and final answer to 2 decimal places, e.g. 25,000.25.) MOH $___________________ How much is the total product cost for the wall hanging units produced this year?final answer to 2 decimal places Total product cost$____________________