layla has been allocating moh costs to their three different products using a single plant-wide rate of $19 per dl hour. their controller has suggested a switch to the following activity-based rates: $10 per production run, $15 per direct labor hour and $12 per inspection hour. if the most recent job required 5 production runs, 150 dl hours and 5 inspection hours, what is the difference in moh allocation between the traditional and abc methods of costing?