3. Compare the costs of a standard job and a special job in requirements 1 and 2. Why do the simple and activity-based costing systems differ in the cost of a standard job and a special job? 4. How might Speediprint use the new cost information from its activity-based costing system to better man- age its business? 6-18 Activity-based costing, manufacturing. Decorative Doors, Inc., produces two ypes of doors, interior and exterior. The company's simple costing system has two direct cost categories (mate- rials and labor) and one indirect cost pool. The simple costing system allocates indirect costs on the basis of machine-hours. Recently, the owners of Decorative Doors have been concerned about a decline in the market share for their interior doors, usually their biggest seller. Information related to Decorative Doors production for the most recent year follows Interior Exterior Units sold Selling price Direct material cost per unit Direct manufacturing labor cost per hour Direct manufacturing labor-hours per unit Production runs Material moves Machine setups 3,200 S 125 $ 30 $ 16 1,800 200 s 45 S 16 1.50 2.25 40 72 45 5,500 250 85 168 155 4,500 150 Number of inspections The owners have heard of other companies in the industry that are now using an activity-based costing system and are curious how an ABC system would affect their product costing decisions. After analyzing the indirect