22) Gilardi Industries, a small, family-run manufacturer, has adopted an ABC system. The following manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year: Activity Estimated total Estimated Total Usage of Manufacturing Overhead Cost Driver Costs Machine Setup $164,700 3,050 setups Machining $767,250 4,950 machine hours Quality Control $387,000 4,300 tests run During May, Jim and Alisha Gilardi machined and assembled job #417. Jim worked a total of 10 hours on the job, while Alisha worked 4 hours on the job. Jim is paid $25 per hour wage, while Alisha is paid $28 per hour because of her additional experience level Direct materials requisitioned for job #417 totaled $1,100. The following additional information was collected on job #417. The job required 3 machine setups, 6 machine hours, and 3 quality control tests. Requirement #1 (A - C): Compute the activity cost alloca rates for the year (round your allocation rate to the nearest dollar): A) Machine Setups: per setup B) Machining dollars per machine hour C) Quality Control: dollars per quality control test the following job cost record for Job #417 Requirement #2 (D-G): Direct Material Direct Labor E) Manufacturing Overhead Total Job Cost F G)