A B C D Standard Special 1 Job Job Total 2 Number of printing jobs 2,200 1,100 3 Price per job 1,600 $ 1,800 4 Cost of supplies per job $ 240 $ 260 5 Direct labor costs per job 210 $ 280 Printing machine-hours per 6 job 10 10 10 Cost of printing machine 7 operations 8 Setup-hours per job 9 Setup costs Total number of purchase 10 orders 3 4 360 460 E Cause-and-Effect Relationship Between Allocation Base and Activity Cost Indirect costs of operating printing machines increase with $ 693,000 printing machine-hours Indirect setup costs increase $264,000 with setup-hours