27) Fine Industries uses activity-based costing to assist management in setting prices for the company's three major product lines. The following information is available: Expected Use of Activity Cost Pool Estimated Overhead Cost Driver per Activity Cutting $900,000 25,000 labor hours Stitching 8,000,000 320,000 machine hours Inspections 2,800,000 160,000 labor hours Packing 800,000 64,000 finished goods units Instructions Compute the activity-based overhead rates. 28) American Delights manufactures a wide variety of holiday and seasonal decorative items. American's activity-based costing overhead rates are: Purchasing $380 per order Storing $2 per square foot/days Machining $100 per machine hour Supervision $5 per direct labor hour The Snow Man project involved three purchase orders, 4,000 square feet/days, 60 machine hours, and 40 direct labor hours. The cost of direct materials on the job was $19,000 and the direct labor rate is $30 per hour. Instructions Determine the total cost of the Snow Man project