Maglie Company manufactures two video game consoles: handheld and home. The handheld consoles are smaller and less expensive than the home consoles. The company only recently began producing the home model. Since the introduction of the new product, profits have been steadily declining. Management believes that the accounting system is not accurately allocating costs to products, particularly because sales of the new product have been increasing. Management has asked you to investigate the cost allocation problem. You find that manufacturing overhead is currently assigned to products based on their direct labor costs. For your investigation, you have data from last year. Manufacturing overhead was $1,440,000 based on production of 28,000 handheld consoles and 10,000 home consoles. Direct labor and direct materials costs were as follows. HandheldHomeTotal Direct labor$1,160,400 $439,600 $1,600,000 Materials 750,000 684,000 1,434,000 Management has determined that overhead costs are caused by three cost drivers. These drivers and their costs for last year are as follows. Activity Level Cost DriverCosts Number of production runs$660,000 401050 Quality tests performed 594,000 121830 Shipping orders processed 186,000 10050150 Total overhead$1,440,000 Required: a. How much overhead will be assigned to each product if these three cost drivers are used to allocate overhead