1428 points Aer reviewing the new activity-based costing system that Janis McGee has implemented at Japan industries's Port Arthur manufacturing facility, Kris Kristof the production supervisor bebeves that can reduce production costs by reducing the time spent on machine setups. He has spent the last month working with employees in the plant to change the machines more cucky with the same rey He plans to produce 120.000 units of JP and 50.000 units of Xin the test quarter. He believes that with this more cient setup routine, he can reduce the number of setup hours for both the 125P and the products by 15 percent Direct material $1520000 2440 000 500000 S770000 1010 000 100 000 Total direct labor Det Astebi 530 h) Seongwomach 1900 Hanging 15.000 perrun Packaging buang Inspecting and Pacing de labor Shiong 31 32 per she Total ADC overhead Total ABC cost Number of and the Oc eas for the first quarter using activity based costing Assume that Required: Comune the amount of overhead tocated to the hours Assume cost of Total ABC Ovechea