21)Bob is a printer for forty-six customers. For the year 2015, O/H cost estimates total $840,000 for an annual production capacity of 12 million pages. For 2015, Bob decided to evaluate the use of additional cost pools. After analyzing O/H costs, it was determined that number of design changes, setups, and inspections are the primary O/H cost drivers. The following information was gathered during the analysis: Cost pool Manufacturing overhead costs Activity level Design changes $ 120,000 300 design changes Setups 640,000 5,000 setups Inspections 80,000 8,000 inspections Total manufacturing overhead costs $840.000 During 2015, two customers, Money Managers and Hospital Systems, are expected to use the following services: Activity Money Managers Hospital Systems Pages 60,000 76,000 Design changes 10 Setups 20 10 Inspections 30 Using pages printed as the only O/H cost driver, what is the O/H cost estimate for Money Managers for 2015? 38 22)Jill makes two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Number of Number of Number of Product Setups Components Direct Labor Hours Standard 12 8 255 Deluxe 28 12 245 Overhead costs $52,000 $78,000 Assume a traditional costing system applies the O/H costs based on DLH. What is the total amount of O/H costs assigned to the standard model? 23)Number of setups and number of components are identified as activity-cost drivers for O/H. Assuming an activity-based costing (ABC) system is used, what is the total amount of O/H costs assigned to the standard model