Happy Music Company manufactures two instruments the Classical Guitar and the

Happy Music Company manufactures two instruments the Classical Guitar and the Harmonica. The company produces 10000 units of the Classical
Guitar and 2000 units of the Harmonica each year. The company produces the Classical Guitar in batch sizes of 400 while it produces the Harmonica in batch
sizes of 125. The company expects to incur $410000 of total setup costs this year. The Classical Guitar requires 15000 direct labor hours and the Harmonica
requires 60000 direct labor hours. How much of the setup costs are allocated to the Classical Guitar using ABC costing?

show work please and answers are not: 312381 82000 97619.05 Good luck and thanks.