Whispering Winds Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers: Dining Chairs Tables Estimated Cost Machine setups 285 685 $49,470 Inspections 335 555 $73,870 Labor hours 2,600 2,400 Whispering Winds is considering switching from one overhead rate based on labor hours to ABC. Perform the following analysis for these two components of overhead: (a) Compute total machine setups and inspection costs assigned to each product, using a single overhead rate. (Round overhead rate value to 3 decimal places, e.g. 52.711 and final answers to 0 decimal places, e.g. 5,275.)