2. ABC Company has identified the following overhead costs and cost drivers for next year: A. Overhead Item Expected Cos Cost Driver Expected Quantity Setup costs $200,000 Number of setups 500 Ordering costs 80,000 Number of orders 3,200 Maintenance 400,000 Machine hours 4,000 Power 40,000 Kilowatt hours 80,000 The following are two of the jobs completed during the year: Direct materials Direct labor Units completed Direct labor hours Number of setups Number of orders Machine hours Kilowatt hours Job 400 $750 $700 100 50 1 4 20 30 Job 401 $2,000 $2,400 160 80 4 25 50 The company's normal activity is 4,000 direct labor hours. Required: 1. If ABC company used direct labor hours to assign overhead, the total cost of Job 401 would be 2. If ABC company used activity-based cost drivers to allocate overhead costs, the total cost of Job 401 would be