18 6 pts Oxnard Company uses a volume-based costing system that applies overhead cost based on machine hours at $32 per machine hour. The company is considering adopting an activity-based costing system with the following data: Activity Materials handling Lathe work Milling Grinding Testing Cost Driver Pounds of material Number of parts Number of machine hours Number of turns Number of units tested The two jobs processed in the month of November had the following characteristics: Bate $1.60 1.30 7.50 0.60 18.00 Job A Job B Direct material Direct labor $18,000 $60,000 $6,000 $12,000 Pounds of material 1,000 3,000 Number of parts 500 1.500 Number of turns 10,000 40,000 Number of machine hours 400 800 Number of units in each job 100 200 All units tested All units tested Problem 2-3 Problem 2-3 The difference in total cost between ABC and the volume-based costing system for Job A is: $192 O $15,350 O $450 O $14,900