6. The job-costing system at Clara's Custom Framing has five indirect-cost pools (purchasing, material handling, machine maintenance, product inspection, and packaging). The company is in the process of bidding on two jobs: Job 215, an order of 15 intricate personalized frames, and Job 325, an order of 6 standard personalized frames. The controller wants you to compare overhead allocated under the current simple job-costing system and a newly designed activity-based job-costing system. Total budgeted costs in each indirect-cost pool and the budgeted quantity of activity driver are as follows: Budgeted Quantity of Budgeted Overhead Activity Driver Purchasing Material handling $35,000 Purchase orders processed 43,750 Material moves Machine maintenance 118.650 Machine-hours Product inspection 9,450 Inspections Packaging 19.950 Units produced $226,800 Activity Driver 2,000 5,000 10,500 1,200 3,800 Information related to Job 215 and Job 325 follows. Job 215 incurs more batch-level costs because it uses more types of materials that need to be purchased, moved, and inspected relative to Job 325. Number of purchase orders Number of material moves Machine-hours Job 215 Job 325 25 8 226,000-2116 10 4 40 10,500 60 9 3 15 6 Number of inspections Units produced Compute the total overhead allocated to job 215: a. under a simple costing system, where overhead is allocated based on machine-hours. b. under an activity-based costing system using the appropriate activity drivers