3. Bergman Industries has the following estimates for their indirect manufacturing costs and activity levels Activity Setup Scheduling Engineering Supervision Maintenance Total Job 845 had the following: Direct materials Direct Labor Setup hours Scheduling Machine hours used Engineering Cost $144,000 $60,000 $120,000 $56,000 $84,000 $464,000 Driver 1,000 setup hours 400 batches 60 change orders 2,000 direct labor hours 12,000 machine hours $7,000 $1,000 (40 hours) 5 hours 1 batch 30 hours 3 change orders a. Find the product cost for Batch 845 using a single cost driver, machine hours, to assign overhead to the batch. b. Find the product cost for Batch 845 using all five cost drivers to assign overhead.