Determining job costs, using activity-based costing LO Micro Manufacturing Company uses activity-based costing. The factory over-

head budget for the coming period is $500,000, consisting of the following:

Required:
1.Determine the overhead rate for each cost pool, using the most appropriate allocation base for each pool.
2. Job 145 required $25,000 for direct materials, $10,000 for direct labor, 500 direct labor hours, 1,000 machine hours, three setups, and five design changes. Determine the cost of Job 145.

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Cost Pool Direct labor usage. Machine usage. Machine setups. Design changes. Totals... Budgeted Amount $150,000 200,000 100,000 50,000 $500,000 The potential allocation bases and their estimated amounts were as follows: Cost Pool Number of design changes Number of setups... Machine hours.... Direct labor hours Budgeted Amount 50 200 10,000 20,000